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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Defence, dispute or challenge lodged

Where the defender defends, disputes or challenges the claim, he must, on or before the return day

  • complete Section B on page 4 of form 1(b) and return it to the court. The defender must be given at least 21 days notice of the action before the date set for the return of the form1(b)
  • lodge with the court a written note of any proposed defence or intimate any intention he has to either dispute the sum claimed or challenge the court’s jurisdiction.

According to Rule 8.1 of the Summary Cause Rules 2002 the sheriff clerk should notify you of the defender’s intention to defend on receipt of such information from the defender.

If, however, on the day after the return day, the sheriff clerk has not provided you with this information you must contact the court to obtain the relevant information.