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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): After the arrestment has been lodged

After you have been advised that the arrestment has been lodged you should

  • ask the arrestee to advise you of the amount of monies caught
  • ask the taxpayer to sign a mandate authorising the bank/building society to release the monies (or at least sufficient amount to cover the debt and all the costs) to you.

If the taxpayer fails or refuses to sign a mandate, you will have to consider the nextaction to take.

If the sum arrested is insignificant it may not be cost effective to pursue the matterfurther and you should

  • write to the arrestee stating that you no longer wish to pursue the arrestment and consequently it is uplifted
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In cases where you consider it would be worthwhile to pursue the arrestment you shouldarrange to raise an action of furthcoming, by which the Court may order the funds to bepaid over to you (the creditor).

See DMBM671350 for checks to make before proceeding with thisaction.