DMBM675040 - Enforcement action: summary proceedings (Scotland): general: how to select the right court
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.
Which court is used and how cases are heard
In Scotland summary proceedings are taken in the local sheriff court. These courts are grouped into geographical areas known as sheriffdoms.
Cases are heard, where appropriate, before a sheriff, or in some instances, a sheriff clerk.
Selecting the right sheriff court
Your action should be raised in the court in whose area the defender resides or carries on business. Where a defender resides or carries on business outside Scotland, do not start proceedings locally.
Instead arrange for the papers to be transferred to the debt management office in whose area the defender now lives. That office will then take any recovery proceedings that are necessary.
If it is a partnership case however you should proceed as in DMBM675230.