Dmbm675810 - summary proceedings (sc): offer to pay by instalments - hmrc internal manual

Dmbm675810 - summary proceedings (sc): offer to pay by instalments - hmrc internal manual

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DMBM675810 - SUMMARY PROCEEDINGS (SC): OFFER TO PAY BY INSTALMENTS 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. If the defender offers to pay by instalments before the calling date, whetheraccompanied by a partial payment or not, you


should * speak to the defender personally and * advise that the court cannot grant a time to pay order for a tax debt and that you will be seeking decree for the full amount outstanding plus


costs. In considering the defender's financial circumstances, if you are satisfied thatthe debtor's offer of payment is reasonable you should * accept the proposals but warn that


any default will result in you enforcing the decree. You should then * minute the Register of Summary Causes as follows [*Payment of £.(insert amount) made. (insert date)] (*Only insert this


sentence if a payment has been made.)  Move for decree for sum of £ (insert sum and if a payment has been made insert the reduced sum) and expenses including sheriff officer fees of £


(insert amount of fees to date).  (insert name of debt manager (officer grade or above) taking the proceedings) Pursuer. (insert date). * arrange for the form 1 and the Certificate of


Execution of Service to be returned to the court no later than two days before the calling date. As the defender does not wish to defend the action there is no need for you to appearin court


on the calling date. Previous page Next page Print this page