This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Summary Warrant: Role of the sheriff officer

In Scotland an officer of HM Revenue and Customs has no authority to serve a charge to pay or carry out any type of diligence. A sheriff officer is employed for this purpose.

The sheriff officer carries out the instructions given by the Debt Pursuit office and reports to the officer of HM Revenue and Customs accordingly.