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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Warrant: Money attachments: Termination of money attachment

Termination of Money Attachment

A money attachment ceases to have effect on the expiry of the period of 14 days beginning with the day on which the report of money attachment is made, unless within that period, the creditor

  • applies for a payment order; and
  • sends a copy of the application to the Sheriff Officer.

A money attachment ceases to have effect if the sum recoverable by the money attachment is

  • paid to

    • the creditor
    • the Sheriff Officer; or
    • any person who has authority to receive payment on behalf of the creditor; or
  • tendered to any of those persons and the tender is not accepted within a reasonable time.