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  • DMBM675270 · Summary proceedings (Sc): Section 86 and 87 interest - what to do when an interest bearing charge is withdrawn from SP prior to obtaining decree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): Application for warrant to cite by means of a notice displayed on the walls of the court

DMBM675330 | Summary proceedings (Sc): Application for warrant to cite by means of a notice displayed on the walls of the court

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.

Rule 5.5(1b) of the Summary Cause rules advises that where a defender's address is unknown the sheriff may grant a warrant to cite the defender by means of displaying anotice on the walls of the court.

In most circumstances this means of citation is unlikely to be effective so it should onlybe used when every effort to trace the taxpayer has failed.

Before taking this action you should check with the sheriff clerk that this will be acceptable to the court.

If it is and you decide to proceed by means of such a citation you must seek warrant from the sheriff to do so. Do this by concluding the statement of claim with the wording Pursuer moves warrant to cite the defender [insert the defender's name] interms of Rule 5.5.

Sole responsibility for granting such a warrant lies with the sheriff. If he is satisfiedthat your application is in order he will fix the period of notice to be given and returnthe summons to you with his signed authority to cite the defender in this way.

Previous
PrivacyTerms