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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Actions following service of the summons

Action by sheriff officer once he has effected service on the defender

Once the sheriff officer has served the defender’s copy summons (form1b) upon thedefender he will return the form 1 to you along with a note of his fee for service.

Action by debt management office

On receipt of the form 1 from him you should check that the sheriff officer has

  • completed the certificate of execution of service and
  • attached a recorded delivery postal receipt where service was by post.