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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): Instructing the sheriff officer to execute the decree for arrestment

When you have decided that arrestment will be worthwhile you need to instruct thesheriff officer to put the decree to execution.

You should

  • send the form 1 containing the extract decree together with a covering letter
  • provide any relevant information to the sheriff officer
  • instruct him to lodge an arrestment or earnings arrestment as appropriate
  • send the documents by hand if convenient, or by the Hays DX system (or by first class post if for whatever reason this is not possible).