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All civil proceedings by and against the Crown in the High Court are instituted and proceeded with in accordance with the rules of court and not otherwise. All such civil proceedings may be instituted in the county court subject to any enactment limiting the jurisdiction of a county court¹.

Proceedings for the recovery of income tax may be taken by a collector of taxes in a county court in England, Wales and Northern Ireland², and in a sheriff court in Scotland³.

There is no general financial limit that restricts the jurisdiction of county courts in England and Wales. Rather, there are separate limits for different types of claims. For example, if a claim relates to land the county court has jurisdiction if the subject of the claim does not exceed £30,000⁴; if an action relates to personal injuries it can only commence in the High Court if its value exceeds £50,000⁵. The county court has jurisdiction