DMBM680590 - Ordinary Cause: Warrant to cite by means of a newspaper advertisement

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Once you have received the documents back from the sheriff with his authority for warrant to cite the defender by means of a newspaper advertisement you should

  • check the warrant of citationto ensure that there is no mention of a “time to pay direction”(DMBM680540)
  • arrange for a recovery proceedings (RP) check to confirm that the debt remains unpaid and (DMBM615040)
  • note the action on the appropriate computer records.
  • type on a plain sheet of paper the following advertisement

“NOTICE TO (insert defender’s name) Court Reference no. (insert court’s reference number)

An action has been raised in (insert name of sheriff court) Sheriff Court by (insert name of debt manager taking the proceedings), Officer of Revenue and Customs, Pursuer, calling as a Defender (insert defender’s name) whose last known address was (insert last known address of the defender). If (insert defender’s name) wishes to defend the action he (or insert “she” if applicable) should immediately contact the Sheriff Clerk at (insert address of court) from whom the service copy initial writ may be obtained. If he (or insert “she” if applicable) fails to do so decree may be granted against him (or insert “her” if applicable).

  Signed …………………………………..……………..
  …………………………………………..Sheriff Officer
  …………(insert business address of sheriff officer).”


A copy of this notice should be retained in your case papers. You should then send copies of the

  • initial writ
  • the warrant to cite
  • the form of advertisement

to the sheriff officer with a covering letter. This should instruct him to cite the defender by placing an advertisement in a newspaper circulating in the area of the defender’s last known address. The letter should also ask the sheriff officer to lodge the copy initial writ and the copy warrant to cite with the sheriff clerk so that they are available to the defender should he wish to collect them.