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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: Allocation of arrested funds

DMBM681240 | Ordinary Cause: Allocation of arrested funds

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 sum recovered by anarrestment must be allocated in the following order:

  • costs (where these are chargeable against the debtor)

  • interest and

  • tax, etc.

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