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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Articles exempt from attachment

The following goods belonging to a defender cannot be attached

  • any implements, tools of trade, books or other equipment reasonably required for the use of the defender in the practice of his profession, trade or business not exceeding in total £1000
  • any vehicle not exceeding £1000 in value, the use of which is reasonably required by the defender
  • a mobile home if it is the defender’s only or principal residence
  • any tools or other equipment reasonably required to keep in good order and condition any garden or yard adjacent to or associated with a dwellinghouse in which the defender resides.