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HMRC internal manual

Debt Management and Banking Manual

Summary Warrant: The Debtors (Scotland) Act 1987, Debt Arrangement and Attachment (Scotland) Act 2002 and the Bankruptcy and Diligence etc. (Scotland) Act 2007

The Debtors (Scotland) Act 1987The Debtors (Scotland) Act 1987 was introduced in November 1988 following a report on diligence and debtor protection by the Scottish Law Commission. The report was concerned with reforming diligences commonly used to enforce payment of debts and to remove some of the harsher aspects and social stigma attached to summary warrant action as it existed previously. The resulting Act brought radical changes to the way diligence could be used to recover outstanding debts including tax debts.

The recovery of taxes by summary warrant is governed by the provisions of Schedule 4 of the Act.

A copy of the Act should be available in your office for reference.

Debt Arrangement and Attachment (Scotland) Act 2002The Debt Arrangement and Attachment (Scotland) Act 2002 introduced two new diligences

  • “attachment/exceptional attachment” in relation to moveable property owned by a debtor (DMBM670410)
  • “debt arrangement scheme” under which individuals could arrange for their debts to be paid under payment programmes (DMBM805000).

Bankruptcy and Diligence etc. (Scotland) Act 2007This introduced

  • charge to pay prior to any form of diligence taking place (DMBM670330)
  • an amended debt advice and information pack (DAIP) (DMBM670340)
  • new rules for employers and creditors following earnings arrestment (DMBM671130)