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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Action following summary warrant returned by court: Report received from sheriff officer following service of charge to pay

The sheriff officer will provide you with a Certificate of Execution which will detail the particulars of the actual charge to pay together with any information on attachable assets.

The debtor has 14 days to make payment from the date of delivery of the charge to pay and no diligence can occur during this period.

The cost of serving the charge to pay is recoverable. The sheriff officer will include the costs in the details of the debt listed on the charge to pay.

If the debtor pays the debt excluding the charge fee then the fee can be written off.

If after 14 days, following service of the charge to pay, the debt remains outstanding proceed with the most appropriate form of diligence; for: