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Where possible new legal proceedings and pre-action letters should be served by email rather than by post. Those for England and Wales which are required to be served on the Solicitor for HMRC can be emailed to: newproceedings@hmrc.gov.uk.
Any correspondence which must be sent to the Solicitor for HMRC in compliance with any pre-action protocol to the Civil Procedure Rules including the pre-action protocol for judicial review can be emailed to preactionletters@hmrc.gov.uk.
Hard copy duplicates should not be sent unless requested.
Email attachments should be in a common format such as PDF or MS Word and not exceed 10mb in total. If they are likely to exceed that limit they should be split into smaller emails. If this is not practical serve the principal documents such as the claim form and its particulars and ask HMRC to make contact to...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
