This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Exceptional attachments: Appeal against sheriff's decision

Any appeal made against any decision that a sheriff has made can be made only

  • to the sheriff principal
  • with the leave of the sheriff and
  • on a point of law.

The sheriff principal’s decision on such an appeal will be final.