SolvedDMBM595060 | Pre-enforcement: limits in enforcement proceedings: ordinary cause (Scotland)
From HM Revenue & Customs · Debt Management and Banking Manual
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Monetary limits
There is no upper limit to the amount for which you can take ordinary cause proceedings.
Time limits
There is a 20 year time limit for taking proceedings by virtue of Section 7, Prescription and Limitation (Scotland) Act 1973.