INLAND Revenue clerk Gavin Peter Marr tried to cash a stolen cheque after threats from drug dealers to whom he owed money.

Marr, 27, of Lockyer Avenue, Burnley, pleaded guilty to theft, attempted theft and four allegations of forgery when he appeared before magistrates at Reedley.

Basil Dearing, defending, said Marr was single and worked in a junior clerical position at the Revenue.

He said: "He incurred debt with people who deal in drugs. As he became unable to pay, threats were made."

Mr Dearing said Marr was "put up" to the offences and consideration had been given to a plea that the acts were made under duress.

He said Marr was not heavily into drugs but that his debts just happened to be with those people.

Since the offences nearly a year ago he had been off work with depression and had the matter hanging over him.

Mr Dearing added: "He is of previous good character and it is a terrible blow to him and his family to have to face this sort of thing."

Collette Rawnsley, prosecuting for the Inland Revenue, said that on February 12 last year a tax refund for £394 was paid to a Mr Whittle.

He did not have a bank account and it was returned to the Inland Revenue office at Burnley.

Marr, who was working in the postroom, later tried to cash the cheque. He compiled two letters and P45 and P50 forms to show to staff where he was trying to cash the cheque.

The offences came to light and Marr made admissions about what he had done.

It was, she said, a breach of trust case involving theft from an employer.

The cases were adjourned to for pre-sentence reports with a view to a community-based penalty. Marr was bailed to appear at Burnley on February 11.