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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Warrant to cite by means of a newspaper advertisement in a ceased partnership case

In a ceased partnership case, one or more of the partners may have gone unknown butcitation of the absentee partner(s) must be effected.

Where you intend taking SP in such a case and the address of one or more of the partnersis not known and the sheriff has granted authority to cite in accordance with Rule 5.5 ofthe Summary Cause Rules 2002 you should

  • follow DMBM675490 as far as possible but
  • do not prepare the Court form 13 or the newspaper advertisement information but instead
  • arrange for the following to be typed on plain paper.

For those partners whose address is known, issue the summons in the usual way.

    • “A summary cause action has been raised in the sheriff court at…..(insert name of court) by…….(insert the name of the debt manager (officer grade or above) taking the proceedings), Officer of Her Majesty’s Revenue and Customs, pursuer against……,(insert the name of the defender), defender whose last known address was,…….(insert the last known address of the defender) and …………(insert the name of the defender), defender whose last known address was,………(insert the last known address of the defender) former partners in the dissolved firm of …………. (insert name of firm) formerly trading at…………(insert last known trading address).
    • If the said………and…….(insert names of defenders) wish to defend the action they should immediately contact the sheriff clerk’s office at the above court.
    • Address of court……..(insert the court’s address)
    • Telephone number…..(insert the court’s telephone number)
    • Fax number…………..(insert the court’s fax number)
    • e-mail address……….(insert the court’s e-mail address)”

For those partners whose address is known, issue the summons in the usual way.