Commissioners for Revenue and Customs Act 2005 section 25

Conduct of civil proceedings

Section 25 sets out who is permitted to conduct civil proceedings on behalf of HMRC, in which courts they may appear, and what qualifications or authorisations are required.

• HMRC officers or authorised persons may conduct civil proceedings in magistrates' courts and sheriff courts, and may also bring county court proceedings to recover amounts owed to the Commissioners under legislation or contract settlements.
• Solicitor members of the Commissioners' staff may act as solicitors in civil proceedings relating to HMRC functions, with Scottish solicitors required to hold a practising certificate while those elsewhere in the UK need not.
• Legally qualified staff members — meaning those admitted as a solicitor or called to the Bar, whether or not they hold a practising certificate — may conduct county court proceedings in England, Wales, and Northern Ireland relating to former Inland Revenue matters.
• Courts are required to grant any rights of audience necessary to enable these individuals to carry out their roles under this section.