SolvedDMBM681950 | Ordinary Cause: Late claims to relief
From HM Revenue & Customs · Debt Management and Banking Manual
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A defender can make a claim for reliefs such as allowances at any time within six years of the end of the chargeable period to which the claim relates.
The service office can either accept this claim and grant the allowances or give a formal notice refusing the claim.
Where the claim is refused the defender has a right of appeal to the General Commissioners.
Action to take where the warrant to cite has been sent to the sheriff officer but the initial writ has not yet been served
Where full amount discharged
advise the sheriff officer to take no further action and
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There is no need to notify the court because if the initial writ is not returned to them the court will in due course delete the case from its records.
Where only part of the amount is discharged
If Ordinary Cause action is still appropriate.
recalculate the interest
prepare a fresh initial writ
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Action to take where initial writ served
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Action to take where decree granted
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and
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