RSTP5003 - Court proceedings

RSTPA guidance on civil court action (before the Sheriff Court or the Court of Session) which Revenue Scotland may seek to undertake in order to recover debt.

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

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