DMBM670050 - Summary Warrant: Role of the sheriff officer
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In Scotland an officer of HM Revenue and Customs has no authority to serve a charge to pay or carry out any type of diligence. A sheriff officer is employed for this purpose. »Ê¹ÚÌåÓýapp sheriff officer carries out the instructions given by the Debt Pursuit office and reports to the officer of HM Revenue and Customs accordingly.