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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: General attachments: Proceeding to sale

Request for payment

Where payment has not been made within 14 days of the execution of the attachment you must

  • contact the defender and
  • request payment of the debt plus the expenses of the attachment.

Payment arrangement cases - seeking an extension to the duration of the attachment

A firm line must be taken but in the appropriate circumstances you should be prepared to accept a payment arrangement over a short period.

You must however bear in mind the duration of the attachment (DMBM670430).

If exceptionally the payment arrangement is likely to continue beyond the 6 month lifespan of the attachment you must apply to the sheriff on form 12 (Rule 17 of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002)) for an extension of the attachment.

On receipt of the application the sheriff clerk will

  • fix a date for a hearing and
  • grant warrant for intimation (DMBM670430).

The intimation will be made to both you and the defender.

Action to take following contact requesting payment and payment not obtained

Where payment cannot be obtained the articles attached can be sold providing the sheriff officer has reported the attachment to the court and the sheriff has accepted it. The sale will be by public auction.

Action by the sheriff officer

The sheriff officer must notify the defender

  • of the date he intends removing the articles and
  • the date and location of the auction.