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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: Pursuing a summary cause (SP) action of furthcoming

Completion of formsRefer to the “Action of Furthcoming Styles” contained in the Book of Styles disc forwarded to you by Debt Management Edinburgh Group Office whenever you decide to pursue an action of furthcoming by summary cause (SP) action.

Sending the forms to the courtOnce you have ensured that these forms have been completed correctly you should send them to court for registration (

DMBM675420- DMBM675440 refers).

Sending the forms to the sheriff officer for serviceYou will then need to arrange with the sheriff officer to have these documents served on the arrestee (


After service he will return them to you along with a note of his fee for service. On receipt of these documents you should check that he has

  • completed the certificate of execution of service and
  • attached a recorded delivery postal receipt where service was by post.

Returning the forms etc to the court before the calling dateYou should then arrange for the documents and the certificate of execution of service to be returned to the sheriff clerk no later than two days before the calling date.

Attending court on the calling dateYou must ensure that you attend court on the calling date and where relevant, seek decree.

Defended casesIf a defence is lodged you should proceed as in


Action to take when decree obtainedAs soon as decree is obtained you should write to the arrestee requesting payment. A copy of the Extract Decree should be included with your letter. The letter should advise as follows: “I have to inform you that a decree has now been granted in my favour and I enclose a copy of the Extract Decree.

I shall be obliged if you would accept this letter together with the copy Extract Decree as authority for making payment of £(insert sum attached to arrestment) (and if appropriate insert “together with the additional expenses per the Extract Decree”) to this office.”

Allocation of paymentWhenever a payment is received it must be allocated in accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) in the following order

  • sheriff officer costs
  • legal expenses incurred in the action of furthcoming
  • interest due under decree and
  • tax and duty.

Recording of costsAs an action of furthcoming is a summary cause action all the costs etc in relation to this should be recorded as appropriate in the relevant form of the C16 series.

Dealing with the costs where arrestment is unsuccessfulThere should be no need to uplift such an arrestment as it falls automatically where no funds are caught.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)