HMRC adopts email service for legal proceedings

This initiative, effective from 9th April 2020, marks a significant shift in the department's approach to handling legal matters.

Acknowledging the evolving landscape of communication technologies, HMRC encourages the submission of new legal proceedings and pre-action letters through email rather than traditional postal methods. This transition aims to expedite processes while ensuring smoother interactions between stakeholders and the department.

For new legal proceedings in England and Wales, parties are instructed to email relevant documents to newproceedings@hmrc.gov.uk. It's emphasised that regardless of whether an HMRC legal representative has been assigned to the case, all submissions must be directed to this designated email address. Any deviation from this protocol may be challenged by HMRC.

Similarly, correspondence pertaining to pre-action protocols under the Civil Procedure Rules, including the Pre-Action Protocol for Judicial Review, can be sent via email to preactionletters@hmrc.gov.uk. To avoid redundancy, HMRC advises against sending duplicate hard copies unless specifically requested.

Attachments accompanying emails must adhere to specific criteria, including formats (PDF or MS Word) and size limits (not exceeding 25MB total). In cases where attachments surpass the prescribed limit, senders are advised to split contents into multiple emails or arrange alternative delivery methods with HMRC.

It's important to note that email addresses provided are solely for the submission of new proceedings and pre-action letters. Queries unrelated to legal matters, such as tax decision reviews or appeals to the First-tier Tribunal (Tax Chamber), should be directed to appropriate channels outlined on the GOV.UK website.

For employment law claims, including associated documentation, the designated email address is expertadviceservice@hmrc.gov.uk.

HMRC emphasises that any other correspondence sent to the specified email addresses will not be entertained and will be promptly deleted. This measure ensures the efficient handling of legal matters and maintains clarity in communication channels.

For general tax-related inquiries, individuals are directed to consult the Contact HMRC page on the GOV.UK website.

By embracing digital communication for legal proceedings, HMRC demonstrates its commitment to modernisation and responsiveness, thereby facilitating smoother interactions with stakeholders and improving overall service delivery.