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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: Action to take when arrestment successful

Where an arrestment has caught funds you should firstly

  • ask the arrestee to advise you of the amount of monies caught and
  • ask the defender to sign a mandate authorising the bank/building society to release the monies (or at least a sufficient amount to cover the debt and all costs) to you.

If the defender either fails or refuses to sign a mandate you will need to consider what action to take next.

If the funds caught are insignificant in relation to the sum sought on the warrant (for example the costs are greater than the caught funds) then it may not be cost effective to pursue the matter further. In such circumstances you should

  • write to the arrestee advising that as you no longer wish to pursue the arrestment it is consequently uplifted
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where you decide that the sum arrested should be pursued you will need to raise an action of furthcoming whereby the court may order the funds to be paid over to you (the creditor).