This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Warrant to cite by means of a notice displayed on the walls of the court

Once you have received the documents back from the sheriff with his authority for warrant to cite the defender by means of a notice displayed on the walls of the court you should firstly

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

You should then either arrange for the (court) form 14 to be prepared or the following to be typed on a plain sheet of paper.

“A summary cause action has been raised in this 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), 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, from whom the defender’s copy summons may be obtained.

……….* Displayed on the walls of court of this date.

Sheriff Clerk Depute”

*Leave this space blank for the sheriff clerk to enter the date.

  • Keep a copy of this typed form or the (court) form 14 with your case papers
  • forward the original form to the sheriff officer together with forms 1 and 1b and a covering letter.

Your covering letter should include instructions to the sheriff officer to lodge the form 1b with the sheriff clerk. This is so the defender can uplift it by contacting the sheriff clerk.