If we issue a demand that you pay us a sum of money you owe (whether tax, penalties, interest or a combination of any of these) and, following the demand, you have still not paid that sum we may undertake civil court proceedings to recover the debt by:
- applying to the Sheriff Court for a summary warrant to be issued (see RSTP5004); or
- for particular types of cases, seeking recovery through proceedings before either the Sheriff Court or the Court of Session.
Revenue Scotland certificates and admissibility of documents before the court
A certificate by us (or any document purporting to be such a certificate) that:
- a return required to be made to us has not been made;
- a sum payable to us has not been paid; or
- a notification required to be made to us has not been made,
is sufficient evidence of that fact until the contrary is proved. The purpose of such a certificate is to provide evidence to the court in support of any debt or action which we administer, avoiding the need for lengthy documentation.
A copy of any document provided to us, and which we certify to be a copy, is admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
RSTPA 2014 sections 223-224 and 226
Courts Reform (Scotland) Act 2014 section 39