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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: corresponding with the court

When sending documents or writing to the court address the correspondence to “The Sheriff Clerk”.

It is sufficient to refer to the court forms by their number alone.

Where convenient, correspondence can be delivered to the court by hand. Otherwise use the Hays DX system (or first class post if exceptionally you are unable to use this service).