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Official guidance
Debt Management and Banking Manual

DMBM670210 · Summary warrant: Preparing for summary warrant action and sending the warrant to court

  • DMBM670220 · Summary warrant: Receiving cases for summary warrant action
  • DMBM670230 · Summary warrant: Special considerations
  • DMBM670240 · Summary warrant: Obtaining information about the registered keeper of a road registered vehicle
  • DMBM670250 · Summary warrant: Forms to use
  • DMBM670260 · Summary warrant: Completion of forms
  • DMBM670270 · Summary warrant: Preparing the summary warrant
  • DMBM670280 · Summary warrant: Sending the summary warrant application to court
  • DMBM670290 · Summary warrant: Action by court
  1. Summary warrant: Preparing for summary warrant action and sending the warrant to court: Contents
  2. Summary warrant: Special considerations

DMBM670230 | Summary warrant: Special considerations

From HM Revenue & Customs · Debt Management and Banking Manual

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Large business concerns

The term “a large business concern” cannot be readily defined nor can a monetary limit be imposed. For example a “large business” in a small rural community may be much smaller than its counterpart in a large industrialised area or town.You need to decide what in your recovery area constitutes a “large business concern”. You must always be alert to the possibility of public criticism arising from your actions.Where you think that your action could close down a large business or attract the attention of the media<ul><li class="filledcircle">refer the case papers to the higher debt manager and</li><li class="filledcircle">include a recommendation as to whether it could be more effective to proceed by means of arrestment rather than attachment.</li></ul><h2>Partnerships</h2>For partnership liabilities the sheriff officer can only attach/arrest goods, bank accounts etc belonging to the partnership and not those belonging to individual partners unless the warrant and the charge to pay are in the name of the individual partner.<h2>Limited companies</h2>for a limited company liability the sheriff officer can only attach/arrest goods, bank accounts etc belonging to the company and not those that are the personal property of the directors.

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