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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: Time limits for executing an arrestment

Arrestment

Where an ordinary arrestment has been laid you must have completed your diligencewithin three years from the date on which the arrestment was laid otherwise the arrestmentwill fall.

Earnings arrestment

An earnings arrestment should be executed within a period of two years followingservice by the sheriff officer of the document requesting payment etc. However if you failto lodge the earnings arrestment within this two year timespan you can still proceed withthis action but before doing so you must ask the sheriff officer to serve a fresh documentrequesting payment etc prior to the execution of the earnings arrestment.