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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary cause:-The defender's options on receipt of the citation

The defender becomes aware that proceedings are underway as soon as he receives a citation(the “service documents” [DMBM680560]).

Citation and service must be effected by an officer of the court, normally by a sheriffofficer.

Once the sheriff officer has served the citation the defender has four options:

  • make payment of the amount claimed plus all expenses incurred by the pursuer to that date
  • pay part of the debt
  • return form O7 (the notice of intention to defend) to the court before the expiry of the period of notice stating that the case will be defended DMBM680090
  • do nothing.

DMBM680730 to DMBM680800 detail the actions that need to be taken by both pursuerand defender with regard to these options and some of the situations that you are mostlikely to encounter with them. Should any other situation arise where you are uncertain ofthe action to take ask your higher debt manager for instructions.