HMRC to accept service of legal proceedings by email

Can I serve legal proceedings by email in the UK?

Due to the current global pandemic HMRC have stated that service of any new legal proceedings or pre-action letters should now be sent via email to HMRC. This is to enforce the governments COVID-19 social distancing policy preventing the physical service of documents and spread of coronavirus.

What is the email address for service of new legal proceedings and for pre-action correspondence?

For any new legal proceedings which are to be commenced in England and Wales and served on the Solicitor for HMRC you should use the email address: .

For all pre-action correspondence which is to be sent to the Solicitor for HMRC, in compliance with the Civil Procedure Rules, must be sent via email to: .

What format should the documents I serve by email be in?

If you will be attaching documents to your email such as claim forms and particulars, you must ensure that you send:

  • the documents in common formats such as PDF or word; and
  • must ensure that your attachments do not exceed 10mb file size.

In the instance that your documents exceed 10mb in size you can split them into smaller emails and send to the above addresses.

Can I request a review of HMRC’s tax decision by email?

No. The above email addresses can only be used for the service of new proceedings and for pre-action letters. Therefore, if you wish to:

HMRC’s guidance is clear on this matter, stating that if any correspondence is received via email which does not pertain to the above, it will be unread and deleted.

Book your Initial Consultation with our Specialist Tax Solicitors

Our specialist Tax Solicitors and Barristers deliver expert technical knowledge, strong negotiation skills and advice which can make a pronounced difference to eventual tax penalties, charges and liability.  

We provide tax advice and representation against HMRC. Get in touch with our expert tax solicitors and barristers so we can get you a result. We provide a quick no cost initial telephone case review to establish whether or not we can help you; just call one of our team on 02071830529.

Call Now ButtonCall Now search previous next tag category expand menu location phone mail time cart zoom edit close