Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM676810 · Summary Proceedings (Sc): Supervisory reviews

  • DMBM676820 · Summary Proceedings (Sc): Supervisory reviews
  • DMBM676830 · Form 105(SR)
  • DMBM676840 · Summary Proceedings (Sc): review of forms C18 (Scotland)
  • DMBM676850 · Summary Proceedings (Sc): Clearance of cases
  • DMBM676860 · Summary Proceedings (Sc): Dealing with ineffective decrees
  1. Summary Proceedings (Sc): Supervisory reviews: Contents
  2. Summary Proceedings (Sc): Dealing with ineffective decrees

DMBM676860 | Summary Proceedings (Sc): Dealing with ineffective decrees

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.

In cases where you are unable to put the decree to execution within two months from the date on which it was granted (where for example the defender is perhaps unemployed with no funds which could be arrested) you should refer the case to the higher debt manager.

The higher debt manager should then consider whether

  • any further avenues for recovery exist. For example if the defender owns property it may be possible to lay an inhibition on it thus preventing sale of it unless the tax etc is paid.

  • the defender should be sequestrated

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Previous
PrivacyTerms