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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Ordinary Cause: Late claims to relief

A defender can make a claim for reliefs such as allowances at any time within six years of the end of the chargeable period to which the claim relates.

The service office can either accept this claim and grant the allowances or give a formal notice refusing the claim.

Where the claim is refused the defender has a right of appeal to the General Commissioners.

Action to take where the warrant to cite has been sent to the sheriff officer but the initial writ has not yet been served

  • Where full amount discharged
    • advise the sheriff officer to take no further action and
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

There is no need to notify the court because if the initial writ is not returned to them the court will in due course delete the case from its records.

  • Where only part of the amount is discharged

If Ordinary Cause action is still appropriate.

  • recalculate the interest
  • prepare a fresh initial writ

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Action to take where initial writ served

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  Signature………………….
   
  PURSUER

Action to take where decree granted

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

and

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)