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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Small claims - court hearings: Continuation of the (preliminary) hearing

If the defence lodged by the defender is one which you can readily answer from information obtainable locally you should

  • attend the court on the appointed date
  • present the facts to the sheriff/sheriff clerk and
  • ask the court to grant decree.

Where you are unable or uncertain of how to answer the defence you should immediately refer your papers to the HMRC Solicitors Office for advice (1st Floor Clarendon House 114-116 George Street Edinburgh EH2 4LH tel. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should only telephone the Solicitors Office in extremely urgent or serious cases, or as instructed.