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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Summary Warrant: Table of fees payable to sheriff officers

The fees applicable to summary warrant actions are as laid out in the Statutory Instrument (Fees of Sheriff Officers) a copy of which is held in your office. Debt Management Edinburgh Group Office will notify you of any subsequent amendments required to these fees.

Statutory Instrument 2007 No. 550 which came into force on 14 January 2008 details the fees currently applicable and a note of the fees which you will most often be concerned with is detailed below.

The actual copy of the Statutory Instrument held in your office will provide you with full details of all charges.

Service or intimation of a Document

Ordinary Cause      
       
  Band 1    

(up to 12
miles) | Band 2

(over 12
and up to 18 miles) | Band 3

(over 18
miles) | | (a) Service | | | | | i. each person at a different address | £ 45.15 | £ 66.45 | £86.65 | | ii. each additional person at the same address
or additional copy required to be served or intimated under the Act of 1987 and the Act of 2002 | £ 15.05 | £ 15.05 | £ 15.05 | | (b) Postal service | £ 22.05 | £ 22.05 | £ 22.05 | | (c) Postal diligence | £ 33.20 | £ 33.20 | £ 33.20 | | | | | | | Attachments | | | | | (a) Serving notice of entry | £ 9.40 | £ 9.40 | £ 9.40 | | (b) arranging attachment and endeavouring but being unable to execute same for whatever reason | £ 70.40 | £ 70.40 | £ 70.40 | | (c) arranging and executing attachment where appraised value is:- | | | | | i. £580 or under | £ 82.40 | £ 82.40 | £ 82.40 | | ii. Over £580 and up to £2,330 | £127.80 | £127.80 | £127.80 | | iii. Over £2,330 and up to £23,472 | 10% of the appraised value | | iv. Over £23,472 and up to £117,348 | 10% of the first £23,472, 5% thereafter | | v. Over £117,348 | 10% of the first £23,472, 5% thereafter up to £117,348 and 1% thereafter | | (d) Reporting attachment | £ 7.85 | £ 7.85 | £ 7.85 | | | | | | | Attachment of motor vehicles, heavy plant or machinery | | | | | (a) Arranging and executing attachment where appraised value is:- | | | | | i. £580 or under | £ 82.40 | £ 82.40 | £ 82.40 | | ii. Over £580 and up to £2,578 | £127.80 | £127.80 | £127.80 | | iii. Over £2,578 and up to £117,348 | 5% of the appraised value | | iv. Over £17,348 | 5% of the first £117,348 and 1% thereafter | | (b) Reporting attachment | £ 7.85 | £ 7.85 | £ 7.85 |

Auctions Band 1
(up to 12 miles) Band 2

(over 12
and up to 18 miles) | Band 3

(over 18
miles) | || | (a)(i) Arranging auction, preparing advertisement and giving public notice | £ 20.40 | £ 20.40 | £ 20.40 | | (ii) intimating the place and date of auction and if necessary the date of removal of attached effects, as in item 1(a) or (b) above, as the case may be. | | | | | (b)(i) Officer and witness attending auction but auction not executed for whatever reason | £ 67.25 | £ 67.25 | £ 67.25 | | (ii) Officer and witness attending auction | £124.30 | £124.30 | £124.30 |