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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): Notification to the defender

The defender becomes aware that proceedings are underway as soon as he receives the defender’s copy summons (form 1b) from the sheriff officer.

Rule 6.4 of the Small Claims Rules 2002 authorises the sheriff officer to serve the summons on the defender.