DMBM675810 | Summary proceedings (Sc): Offer to pay by instalments

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If the defender offers to pay by instalments before the calling date, whetheraccompanied by a partial payment or not, you should

• speak to the defender personally and

• advise that the court cannot grant a time to pay order for a tax debt and that you will be seeking decree for the full amount outstanding plus costs.

In considering the defender's financial circumstances, if you are satisfied thatthe debtor's offer of payment is reasonable you should

• accept the proposals but warn that any default will result in you enforcing the decree.

You should then

• minute the Register of Summary Causes as follows [*Payment of £.(insert amount) made. (insert date)] (*Only insert this sentence if a payment has been made.) Move for decree for sum of £ (insert sum and if a payment has been made insert the reduced sum) and expenses including sheriff officer fees of £ (insert amount of fees to date). (insert name of debt manager (officer grade or above) taking the proceedings) Pursuer. (insert date).

• arrange for the form 1 and the Certificate of Execution of Service to be returned to the court no later than two days before the calling date.

As the defender does not wish to defend the action there is no need for you to appearin court on the calling date.