How is unpaid tax recovered in Scotland under the Taxes Management Act 1970?

Under section 67 of the Taxes Management Act 1970, unpaid tax in Scotland is recovered as a Crown debt through proceedings brought by a collector in the sheriff court. This is the designated court route for tax recovery in Scotland, reflecting Scotland's distinct legal system and court structure.

Can an HMRC officer appear in the sheriff court for tax recovery proceedings?

Yes, an officer of the Board who has been specifically authorised may appear and address the sheriff court in tax recovery proceedings. This means HMRC does not necessarily need to instruct external legal representation for every case — an authorised officer can present the case for recovery directly.

Do the magistrates' court and county court provisions apply in Scotland for tax recovery?

No. Sections 65 and 66 of the Taxes Management Act 1970, which govern tax recovery through magistrates' courts and county courts respectively, apply only in England and Wales. In Scotland, recovery is pursued through the sheriff court under section 67, reflecting the separate legal jurisdictions.

Does using the sheriff court prevent HMRC from pursuing other legal remedies in Scotland?

No. The right to use the sheriff court under section 67 is in addition to any other available legal remedy. HMRC is not obliged to use the sheriff court and retains full flexibility to choose alternative legal routes for tax recovery if that is considered more appropriate in the circumstances.

Taxes Management Act 1970 section 67

Inferior courts in Scotland

Section 67 deals with the recovery of unpaid tax in Scotland through the sheriff court system, setting out the procedural rules specific to Scotland.

Unpaid tax in Scotland can be recovered as a Crown debt through proceedings brought by a collector in the sheriff court
The right to use the sheriff court does not prevent HMRC from using any other available legal remedy to recover the tax
An officer of the Board who has been specifically authorised may appear and speak on behalf of HMRC in sheriff court proceedings
The magistrates' court and county court provisions that apply in England and Wales (sections 65 and 66) do not apply in Scotland

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