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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Change of pursuer

If it becomes necessary for any reason to change the officer taking the proceedings then the debt manager nominated to continue the proceedings should notify the change to the sheriff clerk in writing and sign the minute as follows:

Signature I M New an Officer of Revenue and Customs on behalf of
   
  I M Auld Officer of Revenue and Customs PURSUER

 

Where an initial writ has been served on the defender(s) before the change is made the debt manager nominated to continue the proceedings should write to the defender and any solicitor acting on behalf of the defender, notifying them of the change.