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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Application for warrant to cite by means of a notice displayed on the walls of the court

Rule 5.5(1b) of the Summary Cause rules advises that where a defender’s address isunknown the sheriff may grant a warrant to cite the defender by means of displaying anotice on the walls of the court.

In most circumstances this means of citation is unlikely to be effective so it should onlybe used when every effort to trace the taxpayer has failed.

Before taking this action you should check with the sheriff clerk that this will beacceptable to the court.

If it is and you decide to proceed by means of such a citation you must seek warrant fromthe sheriff to do so. Do this by concluding the statement of claim with the wording“Pursuer moves warrant to cite the defender [insert the defender’s name] interms of Rule 5.5”.

Sole responsibility for granting such a warrant lies with the sheriff. If he is satisfiedthat your application is in order he will fix the period of notice to be given and returnthe summons to you with his signed authority to cite the defender in this way.