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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Part payment and also claim disputed

If the defender pays part of the claim and also returns form1(b) to the court youshould

  • bring the payment to account
  • note the appropriate computer records accordingly
  • arrange for the form 1 and the certificate of execution of service to be returned to the sheriff clerk no later than two days before the calling date.

If on the day after the return day the sheriff clerk has not provided you with thereason for the defender wishing to either dispute or defend the claim you should contactthe court to find out this information.

You must then

  • attend the court on the calling date and if it is the defender’s intention to dispute the claim you should
  • ensure that you have full details of the sums assessed and any adjustments/payments made to allow you to explain your claim in court.

If the claim includes PAYE/NIC, Class 1/1A, Interest you should prepare the appropriateforms P104/P108/P104Int.

If it includes Section 86 or 87 interest you should ensure that you have a copy of thecomputation with the papers and prepare form C119.

In all circumstances take the relevant forms with you to court on the calling date.