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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Preparation of the summons - page 2

Statement of claim

The Sheriff Court Rules require a pursuer to provide a statement of claim on page 2 ofthe forms 1 and 1b.

The statement

  • summarises the facts giving rise to the claim
  • details the amount for which you are suing
  • quotes any relevant statutory provisions
  • contains any averments (declarations) specified by the Sheriff Court Rules or by individual sheriffs.

Most HMRC claims can be stated in fairly simple terms and examples of these can befound on the Book of Styles disc held in your office. The examples given should besufficient to allow you to complete most particulars of claim, but if you have a claim forwhich you have no example then try to adapt one of the examples given to fit the case.

Difficulties in wording statement

If you have any doubts about the wording of your claim then refer the papers to theDebt Management Edinburgh Group Office for advice.

Insufficient space for statement of claim

If the space on the form 1/1b is insufficient for your claim, you must

  • detail your claim on plain paper and attach it to page 2 of the form
  • prepare a copy of this for each defender in the action and sign and date every copy and
  • keep a copy for your records.

Summary warrant granted previously

Although such a case is likely to be the exception rather than the rule, if you requireto take a summary proceedings action for a debt where previously a summary warrant hasbeen granted you should include the following notation at the foot of your statement ofclaim.

“The pursuer intimates that …(insert “he” or “she” asappropriate) departs from the summary warrant granted in respect of the sum of £ [xxx.xx]in the Sheriffdom of [insert place] on [dd/mm/yy].”

Section 86 and 87 interest

In every case for each statement of claim prepared that includes the above interest youmust attach a copy of the interest computation.

Additional actions where defender’s address not known

You will need to take additional actions where you do not know the defender’saddress and you want to cite the defender by means of

  • a newspaper advertisement (DMBM675320) or
  • a notice on the walls of the court (DMBM675330).