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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Scotland - Summary Warrant: Claims for costs in receiverships

Where no arrestment or attachment has been executed prior to the receiver’s appointment or where an arrestment has been laid but no Decree of Furthcoming has been obtained or auction of the attached goods has taken place prior to the Receivers appointment you should

  • withdraw the case from summary warrant action
  • treat unpaid court fees/sheriff officer costs as irrecoverable (DMBM677080).

and then

  • where the relevant date is prior to15 September 2003
    • claim the preferential debt in the receivership

and

  • notify the receiver of any non-preferential liability due by the company
  • where the relevant date is after 15 September 2003
    • notify the receiver of your claim.

Where an arrestment has been executed prior to the receiver’s appointment and a Decree of Furthcoming has been obtained if you have not already received payment of the arrested sum you should

  • ask the arrestee to settle the debt and costs which were included in your action.

Then if any amount remains unpaid, you should lodge a claim in the receivership as appropriate.