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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Auction sale

Attendance at sale

The sheriff officer and a witness will attend the auction sale. The sheriff officer will keep a record of how much each attached article is sold for.

Any article exposed for sale in the auction may be purchased by any person. (This includes both the creditor on whose behalf the article was attached and a third party owning the attached article in common with the defender.)

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What the sheriff officer does with the sale proceeds

The sheriff officer will retain the amount of his fees and outlays from the sale proceeds of the auction. He will then send the remaining amount to you to allocate to the recoverable sum due.

Note: Where the recoverable sum due is more than the sum realised from the proceeds of sale you should only give credit for the actual amount received. Do not give the defender credit for the difference between the sale price and the valuation.

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Unsold articles

The ownership of any unsold articles passes to the department with the defender being given credit for the value placed on it. If however these articles are not uplifted (removed) by the pursuer within three working days of the auction then ownership reverts back to the defender.

Value exceeds the amount outstanding

Where the value of the unsold articles exceeds the amount outstanding then you should only uplift those articles whose attached aggregate value is nearest to the amount remaining outstanding. You should give credit for this sum only (that is the sum of the uplifted articles).

You must uplift these articles within 3 working days of the action otherwise ownership will revert back to the defender.