Graham Stewart & Co: what a letter means and what to do

Papers from Graham Stewart & Co mean a creditor is using sheriff officers in Scotland, either to serve court documents or to enforce a debt it already has a decree or summary warrant for. If you have a charge for payment, you have 14 days to act. This page covers Scotland. For the detail on each step, see what sheriff officers can do in Scotland.

Who are Graham Stewart & Co?

The Society of Messengers-at-Arms and Sheriff Officers (SMASO) lists Graham Stewart & Co. with one office, in Rutherglen, Glasgow, and two officers, both messengers-at-arms and sheriff officers. SMASO does not list a website for the firm.

At Companies House, an LLP registered in 2010 as GRAHAM STEWART & CO LLP (registration number SO302835) changed its name to 24 STONELAW LLP on 22 January 2021. Its registered office is at the same Rutherglen address SMASO lists for the firm. Companies House shows the LLP as active, with a proposal to strike it off the register. We could not find a current Companies House entry under the Graham Stewart & Co name, and could not confirm how the firm is now structured. We also found no published information about which creditors it acts for.

Every sheriff officer is an officer of court, commissioned by a sheriff principal and regulated by the Court of Session. All must belong to SMASO, which has no disciplinary powers over them.

Why are Graham Stewart & Co contacting you?

mygov.scot says sheriff officers deliver legal documents and make people pay debts, such as council tax arrears under a summary warrant. Your papers are likely to be one of these:

• Court papers, such as a simple procedure claim form. The creditor is asking the court for a decree. Reply by the date on the form, or the court will usually grant decree.
• A charge for payment, served after a decree or summary warrant. You have 14 days to pay if you are in the UK, and the charge stays in force for 2 years.
• An arrestment or attachment, after a charge has not been paid.

For council tax, a summary warrant is granted without a hearing and adds 10% to the arrears. See council tax arrears.

What can Graham Stewart & Co do, and what can they not do?

The same Scots law applies to every firm of sheriff officers:

• Earnings arrestment: after an unpaid charge, your employer deducts an amount under statutory tables. Nothing is taken from net pay of £750 a month or less.
• Bank arrestment: the first £1,000 is protected, and frozen money is released to the creditor after 14 weeks unless something stops it.
• Attachment: goods kept outside your home can be attached, but a vehicle you reasonably need worth up to £1,000 and tools of your trade up to £1,000 are protected. Goods inside the home need an exceptional attachment order from the sheriff.
• Apparent insolvency: an unpaid charge lets a creditor owed £5,000 or more petition for your sequestration.

Fees are set by the Court of Session, not the firm. A new fees Act of Sederunt applies to work done from 25 September 2026.

What should you do now?

1. Identify what you have been given and the deadline that goes with it.
2. Check the debt. Most debts in Scotland are extinguished after 5 years without a relevant claim or acknowledgement, but a decree lasts 20 years.
3. Contact the creditor or its solicitor named on the papers with an offer you can afford.
4. Ask the sheriff court for time to pay. For most debts under £25,000, a time to pay order stops further diligence while you keep to it.
5. Get free money advice. An adviser can apply for a 6-month moratorium on diligence or a Debt Arrangement Scheme programme. See where to get free debt advice.

IVAs and debt relief orders are not available in Scotland. Debt solutions in Scotland sets out the alternatives.

How do you complain about Graham Stewart & Co?

We found no published complaints procedure. mygov.scot lists three routes: the firm that employs the officer, SMASO, and the sheriff principal through your local sheriff court. The sheriff principal has the power to investigate an officer’s conduct. You can also complain to the creditor or solicitor who instructed the firm.

Is the letter genuine?

Genuine papers name the creditor and the court case, decree or warrant. Confirm with the creditor or its solicitor using details you find yourself, not from an unexpected text, email or call, and never pay into an account you cannot verify. For wider rights, see dealing with debt collectors.