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Official guidance
Debt Management and Banking Manual

DMBM682110 · Ordinary Cause: Supervisory reviews etc

  • DMBM682120 · Ordinary Cause: Supervisory reviews
  • DMBM682130 · Ordinary Cause: Supervisory reviews - forms 105(SR)
  • DMBM682140 · Ordinary Cause: review of forms C18 (Scotland)
  • DMBM682150 · Ordinary Cause: Clearance of cases
  • DMBM682160 · Ordinary Cause: Dealing with ineffective decrees
  1. Ordinary Cause: Supervisory reviews etc: Contents
  2. Ordinary Cause: Dealing with ineffective decrees

DMBM682160 | Ordinary Cause: Dealing with ineffective decrees

From HM Revenue & Customs · Debt Management and Banking Manual

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In cases where you are unable to put the decree to execution within two months from thedate on which it was granted (where for example the defender is perhaps unemployed with nofunds 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)

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