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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: sheriff court forms

The forms you will use most often are -

for summary cause actions for payment of sums over £3,000 and up to £5,000

  • Form 1 - Summons for payment
  • Form1b - Service Document for service on the defender.

for small claim actions for payment of sums up to and including £3,000

  • Form 1 - Small Claim Summons
  • Form1b - Defenders copy of the Summons.

You will find copies of these forms included in the Book of Styles disc held in your office and generally this is what you should use to prepare all your claims.

All sheriff courts hold supplies of all sheriff court forms for issue to any party. If exceptionally you need to obtain forms from the court ensure that you obtain the correct form of service documents. There are various types of these documents some that allow the defender to ask the court to grant a time to pay direction (formerly an instalment decree). However under the provisions of the Debtors (Scotland) Act 1987 Part1, Para 1(5)(d) time to pay directions are not appropriate in actions by HMRC for the payment of tax etc.