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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Informing the defender that decree has been granted

Cases where no notice of intention to defend the action has been received

Remember that as detailed at DMBM675110 there will be no need for you to appear incourt in such circumstances as long as two days before the calling date you lodge form 17and return the certificate of execution of service to the court. The court will grantdecree automatically. (Note however that if you fail to do this the case will bedismissed.)

All cases on granting of decree

As soon as decree has been granted you should

  • write to the defender advising of the outcome of the proceedings and
  • warn that unless payment of the tax etc plus costs is made within 14 days you will enforce the decree by way of arrestment / earnings arrestment or attachment.