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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary Proceedings (Sc): Preliminary action required in all cases where attachment/exceptional attachment being pursued under a summary cause (SP) decree

In some instances you may decide to enforce a summary cause (SP) decree by means of an attachment/exceptional attachment. (DMBM670420 and DMBM670720)

However before you can proceed by this method you must instruct the sheriff officer to charge the defender to pay the debt plus expenses within 14 days.

To do this the sheriff officer will serve a document known as a “charge” on the defender. This document requests payment and warns the defender of the diligence which will follow should default continue. The defender is liable for the expenses incurred in serving this charge.

On expiry of the above “14 day period” for payment you can instruct the sheriff officer to attach as long as, wherever appropriate, you have provided the defender with a debt advice and information package (DMBM670420).