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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: Claim by defender that the sale or auction of an attached vehicle would be unduly harsh

Attached vehicle

If the defender considers the sale of an attached vehicle to be unduly harsh he must apply to the sheriff on form 11 within 14 days of the date on which the vehicle was attached. Rule 16(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) refers.

Value under £1000

If the value of the vehicle is less than £1000 and the defender considers the sale of it to be unduly harsh he can, apply to the sheriff (on form 11) for the attachment to cease (Rule 16(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) refers). Such an application however must be made within 14 days of the date on which the vehicle was attached.

On receipt of the application the sheriff clerk will arrange for a hearing to be held. Where the attachment of a vehicle ceases to have effect and it has been removed by the sheriff officer from the place where it was attached the sheriff officer must return the vehicle to that place.

Value over £1000

Where the value of the vehicle is more than £1000 and the defender considers that auction of the vehicle would be unduly harsh he can apply to the sheriff (on form 11) for the immediate sale of the vehicle. (Rule 16(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002refers).

Any application must be made within 14 days of the date on which the vehicle was attached.

On receipt of the application the sheriff clerk will arrange for a hearing to take place. At that hearing the sheriff may order the sheriff officer to arrange an immediate sale. He will also instruct the sheriff officer to pay to the defender out of the proceeds of this sale the sum of £1000 or such other lesser sum that the sheriff specifies. The sheriff will also instruct the sheriff officer to arrange for, wherever appropriate, any surplus funds remaining from this sale to be consigned in court.

If however the vehicle is not sold within 14 days of the date of the hearing the attachment will cease to have effect.