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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Taking a Small Claim action

At each stage of the proceedings you must

  • ensure that the debt remains unpaid and that
  • the action taken is recorded on all the appropriate records.

To start to pursue an action you need to

  • prepare a summons (form1) and a service document for the defender (form 1b) (DMBM677430)
  • send the form 1/1b to the court for registration (DMBM675420)
  • arrange for the service document to be delivered to the defender (DMBM677530)
  • return the summons (form 1) and/or the certificate of execution of service to the court
  • lodge (court) form 11 with the court
  • attend the court if necessary (DMBM677260)
  • obtain an extract decree (DMBM675960)

Where the action is successful

  • instruct the sheriff officer as to how to enforce the decree that you have obtained for your debt (DMBM677930).