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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Duration of attachment

6 month life cycle

An attachment lasts for six months from the date the articles are attached. However once the attached articles have been uplifted from the defender’s premises they must be exposed (displayed) for auction within 28 days (para. 24 of the Debt Arrangement and Attachment (Scotland) Act 2002).

Payment arrangements extending beyond the 6 month life cycle

Where a payment arrangement has been agreed and the period of the arrangement exceeds the 6 month life cycle allotted to the attachment you must apply to the sheriff for an order to extend the attachment over its six monthly life cycle.

In accordance with Rule 17(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) an application to do this must be made on form 12 and on receipt of such an application the sheriff clerk will fix a date for a hearing and grant warrant for intimation. The sheriff clerk will notify the defender of the application and will at the same time notify both you and the defender of the granting of the warrant for intimation.