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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 taken by a sheriff clerk

DMBM676160 | Summary proceedings (Sc): Proceedings taken by a sheriff clerk

From HM Revenue & Customs · Debt Management and Banking Manual

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Proceedings before a sheriff clerk will normally be conducted relatively informally. Some of the sheriff clerks will however follow the more formal lines of hearings before a sheriff.

A sheriff clerk has wide-ranging powers. As with a sheriff you should always regard the sheriff clerk as right on procedural matters.

The sheriff clerk should be addressed as “sir” or “madam” and the conversation will usually be on a normal person to person basis.

The sheriff clerk will expect you to

  • be polite

  • present the facts of the case, where necessary, in a clear and concise manner

  • produce evidence, when required, such as certificates of debt to prove or support your application for decree

  • listen attentively to points he, or the defendant or the defendant’s representative has to make and, where appropriate, calmly explain your reasons for countering them and

  • answer or clarify to his satisfaction any relevant matters raised in the proceedings.

Whatever the outcome of the hearing once the sheriff clerk has reached a decision it is customary for you to say thank you.

If you do find it necessary to draw the sheriff clerk’s attention to an obvious mistake or oversight, begin by saying “With respect”

Similarly where the sheriff clerk makes any adverse comment or criticism, even although you consider it unjustified, you should accept these remarks gracefully and continue to present the case by starting with the words “With the greatest respect”.

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