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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Report of auction

What the sheriff officer must do

Within 14 days from the date of the auction the sheriff officer must make a report of auction to the sheriff clerk.

The report must contain details of

  • any attached articles sold and the sum for which they were sold
  • any attached articles remaining which are unsold
  • any chargeable expenses
  • any surplus paid to the defender and any balance due by or to the defender.

What the sheriff clerk will do

On receipt of this report the sheriff clerk will then submit it to the auditor of court.

What the auditor of court will do

On receipt of the submission from the sheriff clerk the auditor of court will

  • tax the chargeable expenses
  • certify the balance due by or to the defender following the auction and
  • make a report to the sheriff.

What the sheriff will do

On receipt of the auditor’s report the sheriff will

  • make an order declaring the balance due by or to the defender as certified by the auditor.

Alternatively the sheriff can

  • modify the balance due

or where he is satisfied that there has been a substantial irregularity in the execution of the attachment (other than the timing of the report of auction)

  • declare the attachment and auction to be void.

In both these instances the sheriff must firstly give all interested parties an opportunity to be heard before he makes such an order.