Due to coronavirus (COVID-19), HM Revenue and Customs (HMRC) has requested that, where possible, new legal proceedings and pre-action letters should be served via email rather than by post.
This is to ensure that, during the pandemic, we can protect our staff by reducing the handling of paper documents where possible.
For new legal proceedings
New legal proceedings in England and Wales which are required to be served on the Solicitor for HMRC can be sent by email to
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