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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Actions that need to be taken after the hearing

For every case, as soon as possible after the hearing has taken place you shouldprepare a full report of the proceedings.

This report should contain

  • the names of the people who attended
  • the grounds of any objection/defence to the claim
  • the sheriff/sheriff clerk’s decision in the case.

You should

  • attach this report to the case papers
  • update the relevant computer records and where appropriate
  • take action as at DMBM675940 onwards.

Where however there is any doubt about the sheriff’s decision on the case or thedecree you should refer the papers together with your full report to the higher debtmanager immediately.

This is because if an appeal is necessary it will require the consideration of theSolicitor of HMRC who will need to arrange for this to be done and the appeal lodged withthe court within 14 days of the date on which decree is granted.