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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Ordinary cause: The defender makes no response to the citation

If the defender has not responded to the citation you will not need to appear in court.

In such cases you should request the court to grant decree in absence. Generally the sheriff will grant such a decree without requesting the pursuer to appear as long as he is satisfied that

  • the service and citation of the defender has been correctly executed and
  • no notice of intention to defend has been lodged.

Whilst you can seek decree at any time up to one year after the expiry of the period of notice you should normally lodge your minute for decree immediately to enable you to proceed with early enforcement action.