»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  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
    »Ê¹ÚÌåÓýapp day of the hearing
  7. DMBM676180
    Case called in court
  8. DMBM676190
    »Ê¹ÚÌåÓýapp defender claims that tax (or part of it) is paid
  9. DMBM676200
    »Ê¹ÚÌåÓýapp defender admits the claim but seeks time to pay
  10. DMBM676210
    »Ê¹ÚÌåÓýapp 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
    »Ê¹ÚÌåÓýapp defender advises of his intention to appear
  16. DMBM676270
    Applying to the court to have the Decree of Absolvitor recalled

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated