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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Late adjustments and effect of sist on adjustment

Late adjustments

With leave of the court, adjustments made after the end of the adjustment period may be allowable.

However unless there is time to enrol a written motion, It will be necessary to seek leave of the court by making an oral motion at the options hearing. In such circumstances you should submit a copy of the adjustments together with the certified copy record to the court prior to the options hearing for consideration by the sheriff.

Late adjustments should not be incorporated into the record until leave of the sheriff has been granted.

Effect of sist on adjustment period

Where an action is sisted, any period of adjustment that has expired prior to the action being sisted is deducted when the sist subsequently recalled.

On the granting of a motion to recall a sist the sheriff clerk will fix a new date for the options hearing and intimate this to all parties.