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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Applying to the court to have the Decree of Absolvitor recalled

Rule 24.1 of the Summary Cause Rules 2002 advises that a pursuer may apply to the courtwithin 14 days of the granting of a Decree of Absolvitor to have the decree recalled(DMBM675100).

It is important in the circumstances that whenever you become aware of a Decree ofAbsolvitor having been granted against HMRC that you refer all your papers together with areport of all the circumstances to the higher debt manager immediately.