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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Scotland - Summary Warrant: Claims for costs in sequestration cases where summary warrant granted but arrestment has yet to be executed

Where the sheriff officer has not laid an arrestment there will be no claim for costs (theexpenses of the diligence) as no diligence has yet been effected.

You should arrange for a claim to be lodged in the liquidation for the unpaid tax etc. inthe normal way.

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