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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary warrant: Action to take when arrestment unsuccessful

An arrestment is only successful if it attaches funds at the time it is laid. If no moniesare attached then the arrestment falls. In such a circumstance you will need to considerwhether further arrestment(s) may be required if funds are likely to become availablelater.

Request for uplift of arrestment

Where the arrestment has been unsuccessful there should be no need to uplift (cancel)it as it falls automatically. You should write off the costs of an arrestment that fails.

Occasionally however there may be instances where the arrestee advises you that no fundswere caught by the arrestment but requests that it be formally uplifted. You should

  • try to ascertain the reason for such a request (it might suggest that funds will be available shortly)
  • consider whether a further arrestment might be desirable and
  • advise the arrestee that because the arrestment caught nothing then it automatically falls.

If however written confirmation is still requested then you should send a letterconfirming that as no funds were caught by the arrestment(s) laid on (insert date(s)) thenit/they automatically fall(s).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As there is no need to uplift an unsuccessful arrestment owing to the fact that itfalls automatically when no funds are caught (This content has been withheld because of exemptions in the Freedom of Information Act 2000)