Summary Warrant: Introduction
This section of the manual provides information about summary warrant (SW) in Scotland.
Summary warrant is a legal process granted to officers of HM Revenue and Customs in accordance with the Commissioners for Revenue and Customs Act 2005 (previously collectors of Taxes in accordance with Section 63 TMA 1970 for recovery of unpaid taxes).
A summary warrant grants authority for recovery of the debt, following the service of a charge to pay by the following diligences:
- an attachment and sale of assets
- 3rd party arrestment or
- earnings arrestment.