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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: summary proceedings (Scotland): general: sheriff court rules and practices

Sheriff court rules

The rules governing procedures in the sheriff courts are contained in the Sheriff Courts (Scotland) Act 1971, the Act of Sederunt No.132 (Summary Cause Rules, Sheriff Court) 2002 and the Act of Sederunt No.133 (Small Claims Rules) 2002.

Local sheriff court practices and co-operation with sheriff clerks

Whilst there are certain strict rules to be followed, wide variations in local practices occur. You should

  • ensure that you know the procedures of your court
  • make every effort to co-operate with the sheriff clerk and the court officers.

Should you encounter a difficulty that you cannot resolve, discuss the problem with your higher debt manager.