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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Sending the summons to court for registration

  • these forms have been typed correctly
  • the case is recorded on form C16 (DMBM677020and DMBM677060)
  • the SP number is recorded on all the appropriate computer records and that
  • a recovery proceedings (RP) check) has been carried out to confirm that the debt is unpaid (DMBM615040).

You should then prepare form E200 and the accompanying SP(Sc)1 for issue to the Sheriff Clerk.

Once these actions have been taken you should then pass the summons (forms1/1b) together with form E200 and the accompanying covering letter to the appropriate Debt Management Office Manager (Officer grade or above).

The Debt Management Office Manager should then arrange for delivery of the appropriate documents to be made to the court by hand, if convenient, or by the Hays DX system (or by 1s t class post if for whatever reason this is not possible).