DMBM675130 - Enforcement action: summary proceedings (Scotland): general: responsibility for summary proceedings
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Responsibilities of higher debt manager (Band HO)
Overall responsibility for the proper conduct of this work rests with the higher debt manager who:
- may choose to take proceedings in his/her own name where thought desirable at any stage in a case
- instructs as necessary when a defence is lodged
- selects the most effective and desirable method by which decree can be enforced
- checks and signs submissions to Debt Management Edinburgh Group Office etc.
- supervises progress of the proceedings ensuring that both a satisfactory and speedy conclusion to the case is received as soon as possible.
- ensures that debt managers attending sheriff court hearings are
- fully aware of the responsible nature of the work and that they have attended the appropriate training course
- are competent in their duties and have a full understanding of how they should conduct themselves in court
- are familiar with the procedures for their courts
- understand that they should immediately report any cases of doubt or difficulty to the higher debt manager.
Responsibilities of debt manager (Band 0)
Immediate responsibility for the detailed conduct of this work rests with the debt manager who should
- supervise any work dealt with by debt management officers and debt management assistants
- take proceedings in his/her own right as a “Officer of Revenue and Customs” (DMBM675060)
- appear in, or attend at court, except where the higher debt manager has taken the decision to take the proceedings in his/her own name.
Role of debt management officers and debt management assistants
Officers of grades below debt manager may deal with any clerical work required in the preparation and follow-up of summary proceedings cases.