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Official guidance
Debt Management and Banking Manual

DMBM671810 · Scotland - Summary Warrant: Effect of insolvency on summary warrant actions

  • DMBM671820 · Scotland - Summary Warrant: Insolvency on diligence
  • DMBM671830 · Scotland - Summary Warrant: Company Administration Order
  • DMBM671840 · Scotland - Summary Warrant: Claims for costs in sequestration cases
  • DMBM671850 · Scotland - Summary Warrant: Claims for costs in sequestration cases where summary warrant granted but arrestment has yet to be executed
  • DMBM671860 · Scotland - Summary Warrant: Claims for costs in sequestration cases where an arrestment has been executed
  • DMBM671870 · Scotland - Summary Warrant: Claims for costs in sequestration cases
  • DMBM671880 · Scotland - Summary Warrant: Claims for costs in insolvency cases
  • DMBM671890 · Scotland - Summary Warrant: Claims for costs in receiverships
  1. Scotland - Summary Warrant: Effect of insolvency on summary warrant actions: Contents
  2. Scotland - Summary Warrant: Claims for costs in receiverships

DMBM671890 | Scotland - Summary Warrant: Claims for costs in receiverships

From HM Revenue & Customs · Debt Management and Banking Manual

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Where no arrestment or attachment has been executed prior to the receiver’s appointment or where an arrestment has been laid but no Decree of Furthcoming has been obtained or auction of the attached goods has taken place prior to the Receivers appointment you should

  • withdraw the case from summary warrant action

  • treat unpaid court fees/sheriff officer costs as irrecoverable (DMBM677080).

and then

  • where the relevant date is prior to15 September 2003

    • claim the preferential debt in the receivership

and

  • notify the receiver of any non-preferential liability due by the company

  • where the relevant date is after 15 September 2003

    • notify the receiver of your claim.

Where an arrestment has been executed prior to the receiver’s appointment and a Decree of Furthcoming has been obtained if you have not already received payment of the arrested sum you should

  • ask the arrestee to settle the debt and costs which were included in your action.

Then if any amount remains unpaid, you should lodge a claim in the receivership as appropriate.

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