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

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary proceedings (Sc): The defender makes no response to the summons

If the defender does not respond to the summons, no later than 2 days before the calling date, you must

  • lodge a (court) form 17 with the court
  • ensure that the certificate of execution of service is returned to the sheriff clerk.

If you fail to do so the case will be dismissed.