HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Case called in court

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The sheriff clerk will normally read out the names of the parties to the action –for example “Kenneth Black, Officer of HMRC, versus John Green”.

When this has been done you should

  • stand up
  • bow to the sheriff (this will not be necessary if it is the sheriff clerk who is hearing the case)
  • introduce yourself and ask for decree. For example “I am Kenneth Black, the Pursuer, m’Lord, I move for decree plus expenses”.

Depending on who is hearing the case the sheriff or sheriff clerk will then give thedefender a chance to put their case.

The defender may

  • claim that the tax etc (or part of it) is paid
  • admit the debt but ask for time to pay
  • dispute the debt and state a defence.

You should

  • listen carefully to what is said and always
  • address your questions/replies to the sheriff (or the sheriff clerk if it is the sheriff clerk who is hearing the case instead of the sheriff).