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Contents

Official guidance
Debt Management and Banking Manual

DMBM676110 · Summary Proceedings (Sc): Court hearings

  • DMBM676120 · Summary proceedings (Sc): Preparing your case for a court hearing
  • DMBM676130 · Summary proceedings (Sc): Appearing in court
  • DMBM676140 · Summary proceedings (Sc): Your right to address the court
  • DMBM676150 · Summary proceedings (Sc): Proceedings before the sheriff
  • DMBM676160 · Summary proceedings (Sc): Proceedings taken by a sheriff clerk
  • DMBM676170 · Summary proceedings (Sc): The day of the hearing
  • DMBM676180 · Summary proceedings (Sc): Case called in court
  • DMBM676190 · Summary proceedings (Sc): The defender claims that tax (or part of it) is paid
  • DMBM676200 · Summary proceedings (Sc): The defender admits the claim but seeks time to pay
  • DMBM676210 · Summary proceedings (Sc): The defender disputes the debt and lodges a defence
  • DMBM676220 · Summary proceedings (Sc): Asking the Solicitors Office to attend a Diet of Proof
  • DMBM676230 · Summary proceedings (Sc): Certificates of debt for the Diet of proof
  • DMBM676240 · Summary proceedings (Sc): Defender requests the court to grant a sist of the proceedings
  • DMBM676250 · Summary proceedings (Sc): Actions that need to be taken after the hearing
  • DMBM676260 · Summary proceedings (Sc): The defender advises of his intention to appear
  • DMBM676270 · Summary proceedings (Sc): Applying to the court to have the Decree of Absolvitor recalled
  1. Summary Proceedings (Sc): Court hearings: Contents
  2. Summary proceedings (Sc): Proceedings before the sheriff

DMBM676150 | Summary proceedings (Sc): Proceedings before the sheriff

From HM Revenue & Customs · Debt Management and Banking Manual

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The proceedings will be conducted on a formal basis in open court.

Addressing the sheriff

It is customary to stand and bow when the sheriff enters the court. You should also bow to the sheriff both before and after addressing him.

During the hearing all comments must be directed at the sheriff who must always beaddressed as MLord, MLady or Your Lordship / YourLadyship. For example in your opening submission you should say MLord, Mrs Brown was assessed.

In any reply made to a question from the sheriff you should for example say Yes, M Lady.

In any comments made to the sheriff the word you should be substituted for a more formal style of address. For example you should say Your Lordship will see instead of just saying, You will see.

Conducting the hearing

You will notice that members of the legal profession are extremely polite when theyaddress the sheriff. You should adopt a similar approach. It would be disrespectful, if for example, you were to turn your back to the sheriff in order to retrieve some of yourpapers.

As a basic rule on procedural matters always regard the sheriff as being correct. You will gain nothing from arguing with him.

When, on very rare occasions, you do find it necessary to draw the sheriff's attention to an obvious mistake or oversight begin by saying With respect or With the greatest respect MLord. The sheriff will not object to this line of approach if the point you wish to make is a valid one.

Occasionally, you may receive criticism or adverse comment from the sheriff that you feelis unjustified. If this happens accept the sheriffs remarks gracefully and continue to present the case by starting with the phrase With the greatest respect. A sheriff will respect anyone who politely stands his or her ground and succeeds in making the point.

Whatever the outcome of the hearing, once the sheriff has reached a decision, it iscustomary to say Thank you, your Lordship /Ladyship and on reaching the door before leaving the court you should bow towards the sheriff.

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