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Official guidance
Debt Management and Banking Manual

DMBM681110 · Ordinary Cause: Arrestments and earnings arrestments

  • DMBM681120 · Ordinary Cause: What is arrestment
  • DMBM681130 · Ordinary Cause: Arrestments - what debts can and cannot be arrested
  • DMBM681140 · Ordinary Cause: Timing of arrestment
  • DMBM681150 · Ordinary Cause: Time limits for executing an arrestment
  • DMBM681160 · Ordinary Cause: Instructing the sheriff officer to execute the decree for arrestment
  • DMBM681170 · Actions by sheriff officer on receipt of a request to execute a decree for arrestment
  • DMBM681180 · Ordinary Cause: After the arrestment has been lodged
  • DMBM681190 · After an earnings arrestment has been lodged
  • DMBM681200 · Ordinary Cause: Earnings arrestment already in place
  • DMBM681210 · Ordinary Cause: HM Forces
  • DMBM681220 · Ordinary Cause: Approaching the relevant HM Forces authority for compulsory deductions
  • DMBM681230 · Ordinary Cause: Recovering costs for cases where arrestments have been laid
  • DMBM681240 · Ordinary Cause: Allocation of arrested funds
  1. Ordinary Cause: Arrestments and earnings arrestments: Contents
  2. Ordinary Cause: After the arrestment has been lodged

DMBM681180 | Ordinary Cause: After the arrestment has been lodged

From HM Revenue & Customs · Debt Management and Banking Manual

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Once 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 defender 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 in relation to the sum owed it may not be costeffective to pursue the matter further 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 funds to be paidover to you (the creditor).

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

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