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Contents

Official guidance
Debt Management and Banking Manual

DMBM675910 · Summary Proceedings (Sc) - Obtaining and enforcing the Decree

  • DMBM675920 · Summary Proceedings (Sc): Court restricts the sheriff officer fees claimed on seeking decree
  • DMBM675930 · Summary Proceedings: (Sc) & 147 extra judicial & 148 fees
  • DMBM675940 · Summary Proceedings (Sc): Informing the defender that decree has been granted
  • DMBM675950 · Summary Proceedings (Sc): Adjustments after the Court has awarded decree
  • DMBM675960 · Summary Proceedings (Sc): Obtaining extract of decree from the court
  • DMBM675970 · Summary Proceedings (Sc): Enforcing the decree
  • DMBM675980 · Summary Proceedings (Sc): Recall of decree by defender
  1. Summary Proceedings (Sc) - Obtaining and enforcing the Decree: Contents
  2. Summary Proceedings (Sc): Enforcing the decree

DMBM675970 | Summary Proceedings (Sc): Enforcing the decree

From HM Revenue & Customs · Debt Management and Banking Manual

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The defender will already be aware that decree has been awarded against him(DMBM675100).

As soon as you have received the extract decree and checked that it is in order, where thetax etc still remains unpaid you should

  • decide how the decree should be enforced and

  • instruct the sheriff officer accordingly.

The decree grants warrant to recover by the following forms of diligence

  • attachment

  • arrestment of earnings and or

  • arrestment and action of furthcoming (DMBM675100).

You will need to decide which type of arrestment is going to be most effective.

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