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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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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.