DMBM675970 | Summary Proceedings (Sc): Enforcing the decree
From HM Revenue & Customs · Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
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.