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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Action following summary warrant returned by court: Instructing the sheriff officer to take diligence

Once you have identified the appropriate form of diligence issue a SW210 letter to the sheriff officer detailing what type of diligence you want them to take, together with any additional information that they may need.

Information on the various forms of diligence is as follows; for:

  • general attachment, see DMBM670410
  • money attachment, see DMBM670610
  • earnings arrestment, see DMBM671110
  • third party arrestment, see DMBM671310.