This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Sheriff Court forms

The forms you will use most often are:

  • Form O1 – Warrant of Citation
  • Form O4 – Form of Citation
  • Form O6 – Certificate of Citation
  • Form O7 – Notice of Intention to Defend ( “NID”)

There are no pre-printed forms for use in ordinary cause actions. You are required to produce the forms yourself using the styles shown as examples as prescribed and laid down in the Sheriff Court Rules.

You will however find copies of some of these forms included in the Book of Styles disk, a copy of which is held in your office, and generally this is what you should use whenever practicable.

Note however that there are various types of service documents including some that allow the defender to ask the court to grant a time to pay direction (formerly an instalment decree). However under the provisions of the Debtors (Scotland) Act 1987 Part 1, Para 1(5)(d) time to pay directions are not appropriate in actions taken by the HMRC for the payment of tax.

So you should ensure that any warrant of citation (form O1) issued by the court or notice of intention to defend (NID) (form O7) to be issued to the defender are the correct forms for your action.