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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Obtaining Extract of Decree from the court

Where the court has awarded a decree for payment they will, after a lapse of 14 days,issue an Extract of the Decree, signed by the sheriff clerk.

Until and unless you receive this completed extract you will not be able to proceed anyfurther in enforcing your decree.

The extract (court form 1) will be completed to show

  • the amount of the debt
  • the expenses awarded against the defender unless the expenses are to be taxed by the court.

On receipt of this document check that

  • open decree has been granted (instalment deferred lump sum decrees are not applicable)
  • the sums entered by the sheriff court are correct
  • it has been signed and dated.

Any discrepancies should be taken up with the court immediately.