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

HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Pursuing an action of furthcoming by ordinary cause action

Documentation required

You should prepare an initial writ using the style detailed in the Book of Styles disc.

At the same time

  • obtain the original summary warrant (form of the C96 series) and the schedule (form of the C95 series) which accompanied it
  • ensure that all other entries on the C95 apart from the one you are taking the action of furthcoming for are deleted.
  • take a photocopy of the summary warrant and
  • certify both the schedule (C95) and the copy summary warrant (form C96) by inserting the following notation on them

“I certify that this is a true copy of the summary warrant and excerpts of theschedule mentioned therein relating to ………(insert defender’s name)


(Signature of person shown on the warrant)

Date………….(Enter date of signing)”

Sending the form to the court

You should arrange for the initial writ to be sent to the court for registration inaccordance with DMBM680520.

Sending the forms to the sheriff officer for service

On return of the initial writ from the court you should arrange for the documents to besent to the sheriff officer for service (DMBM680540 -DMBM680550 refers).

Action after service

Notice of Intention to Defend (NID) received

If a NID has been received (see DMBM680920) deal with itin accordance with DMBM681000.

Notice of Intention to defend (NID) not received

Where the defender does not lodge any NID you should proceed in accordance with DMBM680930 and minute for decree in absence.

Action after decree granted

Once decree has been granted you should

  • proceed as in DMBM680980
  • write to the arrestee requesting payment
  • include a copy of the extract decree with your letter.

Allocation of payment

When payment is received you must allocate it in the following order in accordance withthe Debtors (Scotland) Act 1987 (Para 94.2)

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

Recording of costs

All the costs etc should be recorded as appropriate in the relevant form of the C16series.