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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Your right to sue in the Sheriff Court

Authority to take proceedings in the sheriff court

The legislation that authorises you to take proceedings for tax, and other debts that are recovered as if they were tax, in the sheriff court is contained in Section 67 of the Taxes Management Act 1970 (as amended by Section 156 of the Finance Act 1995).

Section 67(1) states that:

“In Scotland tax due and payable under any assessment, may without prejudice to anyother remedy, be sued for and recovered from the person charged therewith as a debt due tothe Crown by proceedings commenced in the name of an Officer of Revenue and Customs in thesheriff court.”

and Section 67(1A) states that

“An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.”

Note: the debt manager taking the proceedings must be a debt manager grade or above.

DMBM600010 lists the statutory provisions, which permit other liabilities to be recovered as if they were tax, charged in an assessment.