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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Preparation of the summons - page 1

Preparation of the summons - Page 1

The summons (Form 1) and a defender’s copy (Form1b) for each defender in theaction must be completed in typescript. At

Box 1 enter the name, telephone number, address and e-mail address (ifknown) of the court in which the action will be raised.

Box 2 insert the full name of the officer who will conduct theproceedings as “pursuer” followed by the description “(Officer of Revenueand Customs)” and the debt management office address.

Box 3 enter the defenders name and address (DMBM675290).

Box 4 For all cases except partnerships insert

“The pursuer claims from the defender the sum of (insert amount) with interest onthat sum at the rate applicable from time to time under Section 178 of the Finance Act1989 for the purposes of Section [86, 87a, 88, 59c(6) or 103A] of the Taxes Management Act1970 from (insert date) until payment (together with the expenses of bringing theaction).”

For partnership cases where all the partners reside or carry out business withinScotland insert

“The pursuer claims from the defenders the sum of (insert amount) jointly andseverally with interest on that sum at the rate applicable from time to time under Section178 of the Finance Act 1989 for the purposes of Section [86, 87a, 88, 59c(6) or 103A] ofthe Taxes Management Act 1970 from (insert date) until payment (together with the expensesof bringing the action).”

For partnership cases where any of the partners reside or carry on businessoutside Scotland insert

“The pursuer claims from the defenders the sum of (insert amount) jointly andseverally together with the expenses of bringing the action.”

Boxes 5 and 5a leave these boxes blank (unless directed to do otherwiseby the individual courts)

Box 6 leave blank as the sheriff clerk will complete this.

Do not on any account enter the name of the Solicitor of HMRC in any part of thisdocument.