DMBM595050 - Pre-enforcement: limits in enforcement proceedings: summary proceedings (Scotland)
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Monetary limits
An action in the Sheriff Court must not exceed £1,500. It may include any number of debts due from the taxpayer, provided the total amount is under £1,500. You must not split the overall indebtedness in order to take more than one action against a debtor at the same time.
Time limits
There is a 20 year time limit for taking proceedings by virtue of Section 7, Prescription and Limitation (Scotland) Act 1973.