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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Sheriff court register of small claims

All small claims actions dealt with by the court are recorded in the Register of Small Claims. This register can be kept in either electronic or documentary form.

The register forms a record of the progress of the case from start to finish (in other words from registration to the final outcome). The sheriff clerk will enter details of the pursuer/defender in each case and note all actions by the pursuer and defender (DMBM675100).