Swansea Office - Tel: 01792 543520 | E: mail@gordondown.co.uk
Cardiff Office - Tel: 02920 786633 | E: info@gordondown.co.uk

HMRC to accept service of legal proceedings by email
27/03/2024

HMRC has issued an updated ‘news story’ to confirm that, where possible, new legal proceedings and pre-action letters can be served on the department using email instead of post. This measure was originally introduced in April 2020 in response to the COVID-19 pandemic. The update confirms that this is a permanent change and not just limited to COVID-19 arrangements.

New legal proceedings in England and Wales to be served on the Solicitor for HMRC should be emailed to: newproceedings@hmrc.gov.uk. If you use email instead of hard copy, you must send the relevant documents to the same email address - whether or not an HMRC lawyer, paralegal or litigator has already been assigned to the case. HMRC may challenge any attempt to serve new legal proceedings on the department using a different HMRC email address.

Correspondence required to 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.

There is a different email address (expertadviceservice@hmrc.gov.uk) for the service of employment law claims on HMRC.

These email addresses are for the service of new proceedings and pre-action letters only. There is separate guidance if you wish to request a review of a tax decision by HMRC or appeal to the First-tier Tribunal (Tax Chamber). 


Swansea Office

144 Walter Road
Swansea
SA1 5RW

T: 01792 543 520

E: mail@gordondown.co.uk

Cardiff Office

Temple Court
13a Cathedral Road
Cardiff
CF11 9HA

T: 02920 786633

E: info@gordondown.co.uk

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