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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Receiving cases for summary cause action

When cases are received check that

  • you have all the papers and that you have the authority to take these proceedings
  • you have an interest computation where appropriate
  • final warning has been given to the debtor.

SP appropriate

For cases where you are satisfied that summary proceedings should be taken you shouldprepare a folder for each case to serve as both a file in which to keep the papers and asa record of the actions taken.

Further action necessary

For cases where you consider that further action is necessary arrange for furtheraction to be undertaken before initiating the proceedings: if you do not have sufficientinformation, or papers are missing, obtain the relevant information or missing papersbefore embarking on the court action.

Defender already subject to SP

Where the defender is already the subject of SP action and you receive a further debtfor him you should review the case to determine the most suitable action for the furtherdebt.

To do this consider

  • how effective the summary proceedings action already taken has been
  • the extent and nature of the further debt
  • whether liability will continue to accrue
  • the defender’s circumstances
  • whether local recovery action is likely to bring the defender’s tax position up to date within a reasonable time
  • where payment is being made by instalments, whether the payments can be increased to achieve clearance of the new debt too
  • whether consideration can be given to remission or referral to Enforcement and Insolvency Services Scotland.