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

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: summary proceedings (Scotland): general: the right to sue in the sheriff court

Authority to take proceedings in the sheriff court

Section 67(1) Taxes Management Act 1970authorises you to take proceedings in the sheriff court for tax, and other debts that are recovered as if they were tax.

This states that “Tax due and payable under any assessment may, without prejudice to any remedy, be sued for and recovered from the person charged therewith as a debt due to the crown by proceedings commenced in the name of a Officer of Revenue and Customs in the Sheriff Court.”

Note: The person taking these proceedings must be of officer grade or above.

See DMBM600010 for a list detailing the statutory provisions, which permit other liabilities to be recovered as if they were tax, charged in an assessment.