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HMRC internal manual

Debt Management and Banking Manual

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

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.