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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Warrant to cite by means of a newspaper advertisement

Once you have received the documents back from the sheriff with his authority for warrant to cite the defender by means of a newspaper advertisement you should firstly

  • proceed as in DMBM675440 and
  • arrange for a recovery proceedings (RP) check (DMBM615040) to confirm the debt remains unpaid then
  • record this on the appropriate computer records (DMBM675450).

Before sending the forms 1/1b to the sheriff officer for service however you should

  • prepare court form 13 or type the following on a plain sheet of paper:

“A summary cause action has been raised in the sheriff court at…….(insert name of court) by……..(insert name of debt manager(Officer grade or above) taking the proceedings), Officer of Her Majesty’s Revenueand Customs, pursuer against……..(insert name of defender), defender whose last known address was……(insert the last known address of the defender).

If the said …………(insert the name of the defender) wishes to defend the action he should immediately contact the sheriff clerk’s office at the above court.

Address of court………..(insert court’s address)

Telephone number……..(insert court’s telephone number)

Fax number……………..(insert court’s fax number)

e-mail address…………..(insert court’s e-mail address).

  • retain a copy of either this typed form or the court form 13 with your case papers
  • forward the original form to the sheriff officer together with forms 1 and 1b with a covering letter.

This covering letter should include

  • an instruction to the sheriff officer to lodge the form 1b with the sheriff clerk (so that the defender can collect it should he decide to contact the sheriff clerk)
  • a request for the advertisement as detailed in your accompanying court form13/ typescript copy to be placed in a newspaper circulating in the area of the defender’s last known address.

After sending the documents to the court you should liaise with the sheriff officer to find out in which paper the advert is to be placed and the date on which it is to appear.

As soon as you know these details you must as a matter of urgency

  • arrange to purchase a copy of the relevant newspaper displaying the advert and
  • forward it to the sheriff clerk along with form 1 on or before the return day (DMBM675100).