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    1. Home
    HMRC internal manual

    Debt Management and Banking Manual

    From:
    HM Revenue & Customs
    Published
    29 April 2016
    Updated:
    12 June 2025 - See all updates
    1. Back to contents
    2. DMBM650000

    DMBM678210 - Summary Proceedings (Sc): Small claims - answering defences: Contents

    Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

    1. DMBM678220
      Introduction to common defences
    2. DMBM678230
      Answering a defence of 鈥榗annot pay鈥�
    3. DMBM678240
      Defender claims 鈥榯he tax has already been paid鈥�
    4. DMBM678250
      Defence of 鈥榬epayment/set off due鈥�
    5. DMBM678260
      Defence of 鈥榟ave paid share of partnership liability鈥�
    6. DMBM678270
      Defence which is irrelevant to the claim
    7. DMBM678280
      Defences and 鈥榝inality principles鈥�
    8. DMBM678290
      Defence that notice of assessment was not received
    9. DMBM678300
      Defence that further allowances are due
    10. DMBM678310
      Defence that appeal was not determined by agreement
    11. DMBM678320
      Defence that Inspector was unfair/biased/fraudulent
    12. DMBM678330
      Defence that Commissioners were unfair or would not listen
    13. DMBM678340
      Interest disputed

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