DMBM680970 | Ordinary Cause: Stand over order received after the court has awarded decree

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If you receive a stand over after the court has awarded decree you should

• suspend action

• liaise with the processing office to ensure that the case is dealt with urgently.

Where the case is then released without adjustment you should

• take action as at DMBM680980 – DMBM680990

In cases where subsequently the tax etc is fully discharged you should

• make one application for the costs (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the tax etc is partially discharged

• write to the defender requesting payment then if necessary

• enforce the decree for the revised tax etc plus the costs.

Where the tax etc is increased

• enforce the decree for the sum awarded and if necessary

• raise a further action for the amount of the increase.

SA cases

For self assessment cases

Where the debt is subsequently reduced following either

• a claim to reduce or

• receipt of the return where a revenue determination has been raised you should