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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: General attachments: Removal and notification of auction sale

Once the sheriff has received the report of attachment from the sheriff officer, the sheriff officer can make arrangements to have the attached articles removed from the place at which they are kept and sold at public auction.

The sheriff officer must also advise the defender of

  • the date on which the auction is to be held and
  • the location of the auction room or the place where the auction is to take place and the date (where applicable) arranged for the removal of the attached articles from the place where the attached articles are kept. (Para 27(4) of the Debt Arrangement and Attachment (Scotland) Act 2002 refers.)

The sheriff officer must also arrange for the auction to be advertised by public notice.