Arrange a layer of the potatoes in the base of a baking dish. Sprinkle over half of the scallops then add the remainder of the potatoes.
In a saucepan over a medium heat, melt the butter then add the shallots and garlic. Cook and stir for 2 to 3 minutes until fragrant then pour in the cream, nutmeg, chives, chervil and seasoning. Cook and stir for 3 to 4 minutes until warmed through. Stir through the remainder of the scallops, then pour over the potatoes. Sprinkle the Parmesan cheese on top.
Bake in the oven for 60 to 90 minutes or until the potatoes are tender and soft. Cover the dish with tin foil if the top gets too brown. Remove from the oven and serve.
In order for the scallops to cook well in this dish, they need to be small. If you are using larger scallops or indeed king scallops then it would be good to cut them into half.