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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: summary proceedings (Scotland): general: how to select the right court

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.