Pre-court procedures
If a client fails to pay an instalment of council tax, they are issued with a first reminder notice stating the amount which must be paid within seven days. If the amount is not paid within seven days, the client may lose the right to pay the remainder of the account by instalments. The remaining balance for the financial year becomes due and must be paid within an additional 14 days. If the full balance is not paid, the creditor can apply to the sheriff court for a summary warrant.
There are similar procedures for HMRC or Revenue Scotland debts.