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Contents

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): Allocation of payment received from any sum recovered from the funds attached to an arrestment

DMBM676540 | Summary Proceedings (Sc): Allocation of payment received from any sum recovered from the funds attached to an arrestment

From HM Revenue & Customs · Debt Management and Banking Manual

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In accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) any such sum recoveredmust be allocated to the liability in the following order:

  • costs (where these are chargeable against the debtor)

  • interest (accrued to the date of the granting of the decree) and tax, etc.

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