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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary proceedings (Sc): Defender requests the court to grant a sist of the proceedings

Whilst exceptional, you may find that the defender will request the court to grant asist of the proceedings. That is a suspension of the case for an indefinite period for aspecific purpose (DMBM675100).

If in your judgement the reason for the request is a genuine one and not merely a delayingtactic on the part of the defender you should

  • agree to the sist and
  • refer your papers to the higher debt manager for instructions on how to proceed.

If however you feel that the defender’s reason for suspending the proceedings hasalready been adequately dealt with, for instance, in correspondence between yourself andthe defender, you should

  • advise the court that you wish to oppose the grant of a sist and provide your reasons for this and
  • ask the court to award decree.