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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: General attachments: What is an attachment

Attachment is a form of diligence over moveable property for the recovery of money owed to creditors.

Attachment cannot be used within a debtor’s dwellinghouse. It can however be used to attach articles in a garage, driveway or outhouse belonging to the debtor because such places are specifically excluded from the meaning of a dwellinghouse. Para 45(a) and (b) of the Debt Arrangement and Attachment (Scotland) Act refers.

Before attachment can take place ensure

  • a charge to pay has been served on the debtor
  • a 14 day period following service of the charge has expired without payment being made and
  • a debt advice and information pack has been provided to the debtor in the previous 12 week period