For cases where you are satisfied that summary warrant action should be taken you must ensure that all actions have been noted on the relevant computer systems.
Check IDMS for all cases and if case traced
If you trace a live case the action you take will depend on the
stage the direct tax debt has reached.
Time to Pay
Where TTP is working telephone the relevant office to
discuss the TTP arrangement details.
Summary warrant
Where the warrant is ready to go to court telephone the
relevant office to discuss the SW details. Both offices should
notify their respective Sheriff Officers that there may be an
attachment for the other debt.
If the same Sheriff Officer is being used then asked for the
calls to be linked.
Summary warrant working with Sheriff Officer
Where the summary warrant is already working with the
sheriff officer telephone the relevant office to discuss.
Summary warrant for direct tax debt has been
ineffective
If summary warrant was ineffective for a direct tax debt it
may still be worthwhile, depending on the amount of the debt and
the type of debtor (for example individual debtor), to proceed with
summary warrant and charge to pay as non-payment of the debt
following charge to pay will prove apparent insolvency which is
required if the case fits the bankruptcy criteria.
