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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: General attachments: Report of attachment

Action by sheriff officer

As well as completing the schedule of the articles attached, the sheriff officer must make a report of the attachment to the sheriff within 14 days of the execution of the attachment.

The report must specify

  • whether any attached article is not owned by the defender or owned in common by the debtor and a third party
  • whether any attached article has been redeemed.

At the same time the sheriff officer should either send you a copy of this report or a report detailing the articles he has attached. He must not on any account take any further action until you instruct him to do so.

Action by debt management technical office

On receipt of the report you should ensure that

  • the attachment has been executed in accordance with the Debt Arrangement and Attachment (Scotland) Act 2002
  • the attachment fee(s) detailed have been charged correctly in accordance with the current Act of Sederunt for Fees of Sheriff Officers (DMBM670080).

You should bring any discrepancy or uncertainty regarding these matters to the attention of the sheriff officer immediately, requesting an explanation where you consider it to be appropriate.

Where you are not satisfied with the explanation given and cannot resolve the matter locally you should refer your papers together with a full report to Debt Management Edinburgh Group Office.