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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: When to pay the sheriff officer

Payment frequency

Apart from the months of March and October you should pay the sheriff officer at thebeginning of each month.

March

In March you should pay the sheriff officer on or before the last working day of themonth.

October

In October you should pay the sheriff officer on or before the second last Friday ofthe Account.

If costs do become due after you have paid the sheriff officer in October but before thelast working day in that month you must ensure that no attempt is made to pay the sheriffofficer these costs until after the 31 October.