HMRC to Accept Service of Legal Proceedings by Email The service of new legal proceedings and pre-action letters on HMRC should be via email during the coronavirus (COVID-19) pandemic. Published 9 April 2020 From: HM Revenue & Customs 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
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