DMBM680970 - Ordinary Cause: Stand over order received after the court has awarded decree

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If you receive a stand over after the court has awarded decree you should

  • suspend action
  • liaise with the processing office to ensure that the case is dealt with urgently.

Where the case is then released without adjustment you should

In cases where subsequently the tax etc is fully discharged you should

  • make one application for the costs (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the tax etc is partially discharged

  • write to the defender requesting payment then if necessary
  • enforce the decree for the revised tax etc plus the costs.

Where the tax etc is increased

  • enforce the decree for the sum awarded and if necessary
  • raise a further action for the amount of the increase.

SA cases

For self assessment cases

Where the debt is subsequently reduced following either

  • a claim to reduce or
  • receipt of the return where a revenue determination has been raised you should
    • write to the defender requesting payment and then where necessary
    • enforce the decree for the reduced amount plus the costs.

    Where the debt is increased following receipt of the return where a revenuedetermination has been raised you should

    • enforce the decree for the sum awarded and if necessary
    • raise a further action for the amount of the increase.