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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: when you must and when you do not need to appear in court

Court appearance necessary

Normally, you will only have to appear in cases where

  • the defender has returned Form 1b to the court by the return day or
  • the court has advised you prior to the calling day that the defender intends to appear (DMBM675100).

Court appearance not necessary

You will not need to appear in court in cases where the defender has not returned Form1b as long as two days before the calling date you have

  • lodged form 17 with the court and
  • returned the Certificate of Execution of Service to the sheriff court.

The court will then grant decree automatically.

If you fail to take these actions the case will be dismissed.