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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Summons issued to a company address is returned RLS

When pursuing SP against a company the summons must be issued to the registered office address. If it is returned RLS you should ask the sheriff officer to re-serve the summons (form 1(b)) personally at the registered office address.

Following re-service the sheriff officer will return form 1, having completed the certificate of execution of service, specifying that personal service has been made and invoice the additional fee to you.

You should then write to each director at their personal address detailing the sums outstanding and advising them of the SP action as follows:

“A Summary Cause action has been raised in the sheriff court at…..(insert the name of the court) against…………(insert the name of the company). A summons with details of the claim has been served upon the company at the registered office at……….(insert the address of the registered office).

If payment of the amount shown above is not made, I shall ask the court to grant decree against the company. Should the company wish to defend the action, the completed form 1(b) must be returned to the court by (insert the date of the return day).”