HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Redemption of the articles that have been attached

The defender has 14 days from the date on which the article is attached to redeem that article. The defender redeems an attached article by paying over the amount of the attached article’s valuation to the sheriff officer.

On receiving payment from the defender the sheriff officer will provide the defender with a receipt for the redeemed article.

Once this receipt has been issued the attachment ceases to have effect.

Note: Where an article is redeemed after the sheriff officer has reported the execution of attachment to court the sheriff officer must report the redemption to the sheriff.