Taxes Management Act 1970 section 65

Magistrates' courts

Section 65 deals with the recovery of smaller tax debts through magistrates' courts, including the procedures, time limits, and the Treasury's power to adjust the monetary threshold.

• HMRC can recover unpaid income tax, capital gains tax, or corporation tax of up to £2,000 through summary civil debt proceedings in a magistrates' court, initiated in the name of a collector.
• Multiple tax debts owed by the same person to the same collector can be combined into a single legal document, even if they arise from different assessments, and a problem with one sum does not invalidate the claim for any other sum.
• In England and Wales, proceedings must be brought within one year of the debt becoming due; in Northern Ireland, recovery is pursued under the equivalent magistrates' court procedure.
• The Treasury has the power to increase the £2,000 threshold by statutory instrument, subject to annulment by the House of Commons.