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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: summary proceedings (Scotland): general: change of pursuer

If it becomes necessary for any reason to change the pursuer taking the proceedings, then the debt manager nominated to continue the proceedings should notify the change to the sheriff clerk in writing.

Where a summons has been served on the defender before the change is made the debt manager nominated to continue the proceedings should write to the defender and any solicitor acting on behalf of the defender, notifying them of the change.