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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Sending the summons to the sheriff officer for service

Once you have taken all the actions detailed in DMBM675440you are now ready to send the summons to the sheriff officer for service but before doingso you must

  • arrange for a recovery proceedings (RP) check to confirm that the debt remains unpaid (DMBM615040)
  • record that you have done so on the appropriate computer records.

You should then

  • send both the form1 and 1b with a covering letter to the sheriff officer in sufficient time to allow service on the defender at least 28 days before the Calling Date (DMBM675430).

If the sheriff officer serves the summons by post, the period of notice will begin onthe day following the date of posting. Where the period of notice ends on a Saturday,Sunday, public or local holiday this period is extended to the first day following onwhich the sheriff clerk’s office is open for civil court business.