Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM675210 · Summary Proceedings (Sc): Preparing for summary proceedings actions

  • DMBM675220 · Summary proceedings (Sc): Receiving cases for summary cause action
  • DMBM675230 · Summary proceedings (Sc): Existing or ceased partnerships - considerations before SP action
  • DMBM675240 · Summary proceedings (Sc): Section 86 and 87 interest - what to include in your claim
  • DMBM675250 · Summary proceedings (Sc): Section 86 and 87 interest - what to include in your claim for Regulations 79/41 or 77/12 or 78/13
  • DMBM675260 · Summary proceedings (Sc): Section 86 and 87 interest- what to do when interest is omitted in error from the sum claimed in the proceedings
  • DMBM675270 · Summary proceedings (Sc): Section 86 and 87 interest - what to do when an interest bearing charge is withdrawn from SP prior to obtaining decree
  • DMBM675280 · Summary proceedings (Sc): Stages of taking a summary cause action
  • DMBM675290 · Summary proceedings (Sc): Entering defender & 146;s details on Forms 1 and 1b
  • DMBM675300 · Summary proceedings (Sc): Preparation of the summons - page 1
  • DMBM675310 · Summary proceedings (Sc): Preparation of the summons - page 2
  • DMBM675320 · Summary proceedings (Sc): Application for warrant to cite by means of a newspaper advertisement
  • DMBM675330 · Summary proceedings (Sc): Application for warrant to cite by means of a notice displayed on the walls of the court
  1. Summary Proceedings (Sc): Preparing for summary proceedings actions: Contents
  2. Summary proceedings (Sc): Preparation of the summons - page 1

DMBM675300 | Summary proceedings (Sc): Preparation of the summons - page 1

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Preparation of the summons - Page 1

The summons (Form 1) and a defender's copy (Form1b) for each defender in the action must be completed in typescript. At

Box 1 enter the name, telephone number, address and e-mail address (if known) of the court in which the action will be raised.

Box 2 insert the full name of the officer who will conduct the proceedings as pursuer followed by the description (Officer of Revenueand Customs) and the debt management office address.

Box 3 enter the defenders name and address (DMBM675290).

Box 4 For all cases except partnerships insert

The pursuer claims from the defender the sum of (insert amount) with interest onthat sum at the rate applicable from time to time under Section 178 of the Finance Act1989 for the purposes of Section [86, 87a, 88, 59c(6) or 103A] of the Taxes Management Act1970 from (insert date) until payment (together with the expenses of bringing the action).

For partnership cases where all the partners reside or carry out business withinScotland insert

The pursuer claims from the defenders the sum of (insert amount) jointly andseverally with interest on that sum at the rate applicable from time to time under Section178 of the Finance Act 1989 for the purposes of Section [86, 87a, 88, 59c(6) or 103A] ofthe Taxes Management Act 1970 from (insert date) until payment (together with the expensesof bringing the action).

For partnership cases where any of the partners reside or carry on businessoutside Scotland insert

The pursuer claims from the defenders the sum of (insert amount) jointly andseverally together with the expenses of bringing the action.

Boxes 5 and 5a leave these boxes blank (unless directed to do otherwiseby the individual courts)

Box 6 leave blank as the sheriff clerk will complete this.

Do not on any account enter the name of the Solicitor of HMRC in any part of thisdocument.

PreviousNext
PrivacyTerms