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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: General attachments: Recovery of expenses

Expenses not recoverable

It should be noted that

  • where payment is offered to the sheriff officer and accepted before the attachment is executed you cannot recover the sheriff officer costs
  • any expenses not recovered by the time the auction is completed will cease to be recoverable from the defender
  • unless a cash payment is tendered when the sheriff officer calls to carry out an attachment you must instruct the sheriff officer to continue with the attachment. If you do not do so the attachment fee will not be recoverable from the defender.

Expenses recoverable

The following expenses are recoverable from the defender:

  • the execution of the attachment (but not if payment is accepted before execution)
  • the valuation of the articles
  • the sheriff officer’s costs in reporting the execution of the attachment
  • the sheriff officer’s costs for providing a receipt following the redemption of the attached article
  • the sheriff officer’s cost for notifying the date of the auction
  • the sheriff officer’s costs for advertising the auction
  • the sheriff officer’s costs for removing the attached article to the auction room
  • the costs of storing the attached articles prior to the auction
  • the cost of the auction
  • the sheriff officer’s costs for returning an article where the auction is cancelled following agreement to a payment arrangement
  • the sheriff officer’s costs in reporting the cancellation of an auction
  • the sheriff officer’s costs for providing a report of the auction

the sheriff officer’s costs for rearranging an auction where the original date was cancelled because an arrangement to pay had been agreed.