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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: Applications to the sheriff when an earnings arrestment has been laid

Applications to the sheriff after the earnings arrestment has been laid may be made fora variety of reasons. For example there may be a dispute as to the validity of thearrestment or over its operation.

Either the employer or the defender can make such an application to the court and you willbe notified of both the date and time of the hearing.

Wherever possible you must where necessary

  • ask the sheriff clerk the grounds given for the application and
  • refer your papers to the higher debt manager immediately.