DMBM670450 - Summary warrant: General attachments: Times when attachment is not competent

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

The execution of an attachment cannot be made

• on a Sunday
• a day which is a public holiday in the area in which the attachment is to be executed
• or any such other day that may be prescribed by Act of Sederunt.

Nor can an attachment be executed

• before 8am or after 8pm or can it be continued after 8pm unless prior authority to do so has been obtained from the sheriff.

Application to extend

Any application to extend the hours of attachment must be made by the sheriff officer. The application must be made by minute and it must specify the extension sought and the reason for it. This minute does not have to be intimated (advised) to any party and the sheriff may grant or refuse it without a hearing.