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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): The defender’s options on receipt of the summons

The defender becomes aware that proceedings are underway when he receives the defender’s copy summons (form 1b) from the sheriff officer.

Once the sheriff officer has served the summons the defender has four options:

  • make payment, before the return day, of the amount claimed plus all expenses incurred by the pursuer to that date
  • pay part of the debt, possibly combined with a defence or challenge to the claim
  • defend, dispute or challenge the claim
  • do nothing.The form 1(b) provides notes to assist the defender in deciding how to answer the summons.