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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): Obtaining extract of decree from the court

Where the court has awarded a decree for payment, they will, after a lapse of 14 days,issue an Extract of the Decree, signed by the sheriff clerk. Until and unless you receivethis completed extract you will not be able to proceed any further in enforcing yourdecree.

The extract may either be written on the summons itself or on a separate paper or on a(court) form 28.

On receipt of this document check that

  • open decree has been granted (instalment deferred lump sum decrees are not applicable)
  • the sums entered by the sheriff court are correct
  • it has been signed and dated.

No fee is payable for obtaining the extract decree.