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

HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Debt management office action after registration

You should ensure that the warrant of citation makes no mention of a “time to paydirection” and that it is issued along the lines of a court form O1 and not courtforms O2 or O3. Under the provisions of the Debtors (Scotland) Act 1987 Part 1 Section1(5)(d) “time to pay directions” are not appropriate in actions by the HMRC forpayment of tax etc (DMBM680090).

You should then attach a copy of the warrant of citation to each copy initial writ thatyou require the sheriff officer to issue to each defender.