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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Enforcing the decree

The defender will already be aware that decree has been awarded against him(DMBM675100).

As soon as you have received the extract decree and checked that it is in order, where thetax etc still remains unpaid you should

  • decide how the decree should be enforced and
  • instruct the sheriff officer accordingly.

The decree grants warrant to recover by the following forms of diligence

  • attachment
  • arrestment of earnings and or
  • arrestment and action of furthcoming (DMBM675100).

You will need to decide which type of arrestment is going to be most effective.