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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 - Register of Summary Causes

All summary cause actions dealt with by the court are recorded in the Register of Summary Causes. This register can be kept in electronic or documentary form.

The register forms a record of the progress of the case from registration to the final outcome.

In each case the sheriff clerk will enter details of the pursuer/defender and note all actions by both of them (DMBM675100).

Prior to the day specified for hearing the case, any of the parties involved may inspect the register.