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Official guidance
Debt Management and Banking Manual

DMBM676410 · Summary Proceedings (Sc): Arrestments/Earnings Arrestments/Attachments/Exceptional Attachments

  • DMBM676420 · Summary Proceedings (Sc): What is arrestment
  • DMBM676430 · Summary Proceedings (Sc): Arrestments - what debts can and cannot be arrested
  • DMBM676440 · Summary Proceedings (Sc): timing of arrestment
  • DMBM676450 · Summary Proceedings (Sc): Time limits for executing an arrestment
  • DMBM676460 · Summary Proceedings (Sc): Instructing the sheriff officer to execute the decree for arrestment
  • DMBM676470 · Summary Proceedings (Sc): Actions by sheriff officer on receipt of a request to execute a decree for arrestment
  • DMBM676480 · Summary Proceedings (Sc): After the arrestment has been lodged
  • DMBM676490 · Summary Proceedings (Sc): After an earnings arrestment has been lodged
  • DMBM676500 · Summary Proceedings (Sc): Earnings arrestment already in place
  • DMBM676510 · Summary Proceedings (Sc): HM Forces
  • DMBM676520 · Summary Proceedings (Sc): Approaching the relevant HM Forces authority for compulsory deductions
  • DMBM676530 · Summary Proceedings (Sc): Recovering costs for cases where arrestments have been laid
  • DMBM676540 · Summary Proceedings (Sc): Allocation of payment received from any sum recovered from the funds attached to an arrestment
  • DMBM676550 · Summary Proceedings (Sc): Preliminary action required in all cases where attachment/exceptional attachment being pursued under a summary cause (SP) decree
  • DMBM676560 · Summary Proceedings (Sc): Instructing the sheriff officer to pursue an attachment
  • DMBM676570 · Summary Proceedings (Sc): Instructing the sheriff officer to pursue an exceptional attachment
  1. Summary Proceedings (Sc): Arrestments/Earnings Arrestments/Attachments/Exceptional Attachments: Contents
  2. Summary Proceedings (Sc): After the arrestment has been lodged

DMBM676480 | Summary Proceedings (Sc): After the arrestment has been lodged

From HM Revenue & Customs · Debt Management and Banking Manual

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After you have been advised that the arrestment has been lodged you should <ul><li class="filledcircle">ask the arrestee to advise you of the amount of monies caught</li> <li class="filledcircle">ask the taxpayer to sign a mandate authorising the bank/building society to release the monies (or at least sufficient amount to cover the debt and all the costs) to you.</li></ul><p>If the taxpayer fails or refuses to sign a mandate, you will have to consider the nextaction to take.

If the sum arrested is insignificant it may not be cost effective to pursue the matterfurther and you should

</p><ul><li class="filledcircle">write to the arrestee stating that you no longer wish to pursue the arrestment and consequently it is uplifted</li> <li class="filledcircle">(This content has been withheld because of exemptions in the Freedom of Information Act 2000)</li></ul><p>In cases where you consider it would be worthwhile to pursue the arrestment you shouldarrange to raise an action of furthcoming, by which the Court may order the funds to bepaid over to you (the creditor).

See DMBM671350 for checks to make before proceeding with thisaction. </p>

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