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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: Serving the earnings arrestment schedule

Action by debt pursuit office Where you have decided that an earnings arrestment is appropriate you must ensure that

  • a charge to pay has been served on the debtor (DMBM670330)
  • a 14 day period following the service of the charge has expired without payment being made and
  • a debt advice and information pack (DAIP) was issued to the debtor within the previous 12 week period. If not arrange for to issue a further DAIP by post.Use SW210 letter to instruct the sheriff officer to serve an earnings arrestment on the debtor’semployer.

Provide the sheriff officer with as many details as possible including precise details of

  • the name and address of the employer and
  • the debtor.

Action by sheriff officerOn receipt of a request from the debt pursuit office, the sheriff officer will arrange for execution of the arrestment by serving an earnings arrestment schedule (form 30) on the defender’s employer. (The sheriff officer will obtain the form 30 from the court.)

Attached to the schedule will also be a copy of Section 49 of the Debtors (Scotland) Act 1987 which provides the employer with instructions on how to make deductions in accordance with the Tables at Schedule 2 to this Act. The sheriff officer will also forward a copy of the Tables currently in force to the employer at that time.

The sheriff officer will arrange service of the earnings arrestment schedule on the employer by recorded delivery post wherever possible.