I received the following letter from HMRC - debt management on 15th October 2013:
Basically they refused to accept my form of payment saying "HMRC only accept payment via the methods shown on our website ... and are under no legal obligation to accept payments by any other method".
But there is no explanation as to why HMRC is not subject to the Bill of Exchange Act 1882.
So this could be taken as non acceptance under Bill of Exchange Act 1882 - section 42
Non-acceptance
When a bill is duly presented for acceptance and is not accepted within the customary time, the person presenting it must treat it as dishonoured by non-acceptance. If he do not, the holder shall lose his right of recourse against the drawer and indorsers.
The key section is section 43
Dishonour by non-acceptance and its consequences
(1) a bill is dishonoured by non-acceptance-
(a) when it is duly presented for acceptance, and such an acceptance as is prescribed by this Act is refused or cannot be obtained; or
(b) when presentment for acceptance is excused and the bill is not accepted.
(2) Subject to the provisions of this Act when a bill is dishonoured by non-acceptance, an immediate right of recourse against the drawer and indorsers accrues to the holder, and no presentment for payment is necessary.
The situation as I read it, is that of dishonour by non-acceptance under (1)(a) and as HMRC sent back the bill, they are no longer the holder of the bill, I believe their immediate recourse rights are no longer valid. In any case, they have made no attempt to exercise immediate recourse.
Basically they refused to accept my form of payment saying "HMRC only accept payment via the methods shown on our website ... and are under no legal obligation to accept payments by any other method".
But there is no explanation as to why HMRC is not subject to the Bill of Exchange Act 1882.
So this could be taken as non acceptance under Bill of Exchange Act 1882 - section 42
Non-acceptance
When a bill is duly presented for acceptance and is not accepted within the customary time, the person presenting it must treat it as dishonoured by non-acceptance. If he do not, the holder shall lose his right of recourse against the drawer and indorsers.
The key section is section 43
Dishonour by non-acceptance and its consequences
(1) a bill is dishonoured by non-acceptance-
(a) when it is duly presented for acceptance, and such an acceptance as is prescribed by this Act is refused or cannot be obtained; or
(b) when presentment for acceptance is excused and the bill is not accepted.
(2) Subject to the provisions of this Act when a bill is dishonoured by non-acceptance, an immediate right of recourse against the drawer and indorsers accrues to the holder, and no presentment for payment is necessary.
The situation as I read it, is that of dishonour by non-acceptance under (1)(a) and as HMRC sent back the bill, they are no longer the holder of the bill, I believe their immediate recourse rights are no longer valid. In any case, they have made no attempt to exercise immediate recourse.
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