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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): Asking the Solicitors Office to attend a Diet of Proof

DMBM676220 | Summary proceedings (Sc): Asking the Solicitors Office to attend a Diet of Proof

From HM Revenue & Customs · Debt Management and Banking Manual

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Normally the Solicitor of HMRC will represent you at a Diet of Proof. As soon as a Dietof Proof is fixed (or a continuation where a supplementary note of defences has beenallowed) you must immediately telephone the Solicitors Office and provide them with thedetails so that the solicitor is forewarned that his presence may be required(DMBM675100).

It is essential that the solicitor is given early notice about a defended case so that hecan make arrangements (or instruct an agent) to appear at the Diet of Proof. Anotherreason he requires early notice is because he needs to lodge evidence of the debt and anycounter-defence with the Court at least seven days before the hearing.

At the same time as telephoning the Solicitors Office you must also arrange for yourpapers together with a full report of the court hearing and details of the defence statedto be sent to them.

Use the Hays DX system or first class post if for whatever reason this is not possible(DMBM676250).

Where the defender has been allowed to lodge a supplementary note of defence he is allowed14 days in which to do so. Do not however delay your submission to awaitthis but forward a copy of the note to the solicitor as soon as you receive it.

You must also

  • obtain completed certificates of debt where necessary (DMBM676230) and

  • ensure that defended cases are given priority action at all stages

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