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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: Dealing with payment arrangements after the date set for auction

Instructing the sheriff officer to cancel the sale etc

When you enter into a payment arrangement after the date of the auction has been set you must instruct the sheriff officer to cancel the sale. (Note: You cannot however instruct the sheriff officer to cancel a sale on any more than two occasions.)

On receiving your instructions the sheriff officer will

  • make a report to the sheriff on form 15 advising of the agreement reached
  • advise whether it is the first or second time the auction arrangements have been cancelled and
  • set out the terms of the agreement or attach a copy of it.

Rule 20 of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) refers.

What to do if the defender fails to adhere to arrangement made

If the defender defaults from the payment arrangement made ask the sheriff officer to apply on form 16 to the sheriff to grant an order for a new auction. Para 29(4) of the Debt Arrangement and Attachment (Scotland) Act 2002 refers.

The sheriff will not make an order without first giving the defender the opportunity to either make representations or have his case heard in court.