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  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM650000

DMBM676110 - Summary Proceedings (Sc): Court hearings: Contents

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

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

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