DMBM676450 - Summary Proceedings (Sc): Time limits for executing an arrestment

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Ordinary arrestment

Where an ordinary arrestment has been laid you must have completed your diligencewithin 3 years from the date on which the arrestment was laid otherwise the arrestmentwill fall.

Earnings arrestment

An earnings arrestment should be executed within a period of 2 years following serviceby the sheriff officer of the document requesting payment etc.

However if exceptionally you fail to lodge the earnings arrestment within this 2-yeartimespan you can still proceed with this action but before doing so you must ask thesheriff officer to serve a fresh document requesting payment etc prior to the execution ofthe earnings arrestment.