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Contents

Official guidance
Debt Management and Banking Manual

DMBM670410 · Summary Warrant: General attachments

  • DMBM670420 · What is an attachment
  • DMBM670430 · Duration of attachment
  • DMBM670440 · Invalidity and cessation of attachment/second attachment for same debt
  • DMBM670450 · Times when attachment is not competent
  • DMBM670460 · Articles exempt from attachment
  • DMBM670470 · Attaching a mobile home that is the principal residence of a third party
  • DMBM670480 · How the sheriff officer attaches articles
  • DMBM670490 · Report of attachment
  • DMBM670500 · Dealing with (a) deliberate unlawful acts after attachment and (b) attached articles that have been stolen
  • DMBM670510 · Redemption of the articles that have been attached
  • DMBM670520 · Claim by defender that the sale or auction of an attached vehicle would be unduly harsh
  • DMBM670530 · Perishable goods
  • DMBM670540 · Proceeding to sale
  • DMBM670550 · Removal and notification of auction sale
  • DMBM670560 · Third party claims prior to auction
  • DMBM670570 · Dealing with payment arrangements after the date set for auction
  • DMBM670580 · Auction sale
  • DMBM670590 · Report of auction
  • DMBM670600 · Recovery of expenses
  1. Summary Warrant: General attachments: Contents
  2. Summary warrant: General attachments: Proceeding to sale

DMBM670540 | Summary warrant: General attachments: Proceeding to sale

From HM Revenue & Customs · Debt Management and Banking Manual

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Request for payment

Where payment has not been made within 14 days of the execution of the attachment you must

  • contact the defender and

  • request payment of the debt plus the expenses of the attachment.

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Payment arrangement cases - seeking an extension to the duration of the attachment

A firm line must be taken but in the appropriate circumstances you should be prepared to accept a payment arrangement over a short period.

You must however bear in mind the duration of the attachment (DMBM670430).

If exceptionally the payment arrangement is likely to continue beyond the 6 month lifespan of the attachment you must apply to the sheriff on form 12 (Rule 17 of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002)) for an extension of the attachment.

On receipt of the application the sheriff clerk will

  • fix a date for a hearing and

  • grant warrant for intimation (DMBM670430).

The intimation will be made to both you and the defender.

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Action to take following contact requesting payment and payment not obtained

Where payment cannot be obtained the articles attached can be sold providing the sheriff officer has reported the attachment to the court and the sheriff has accepted it. The sale will be by public auction.

Action by the sheriff officer

The sheriff officer must notify the defender

  • of the date he intends removing the articles and

  • the date and location of the auction.

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