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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: Action following summary warrant returned by court: Debt advice and information pack

It is a mandatory requirement that individual debtors receive a Debt Advice and Information Pack (DAIP) before attachment, earnings arrestment or third party arrestment can take place. The Sheriff Officer will deliver this on your behalf when serving the charge to pay.

When you are instructing the sheriff officer to take diligence of attachment or earnings or third party arrestment you must ensure that the DAIP has been delivered within the previous 12 weeks. If not, issue a further DAIP to the debtor by post.