DMBM676540 - Summary Proceedings (Sc): Allocation of payment received from any sum recovered from the funds attached to 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.

In accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) any such sum recoveredmust be allocated to the liability in the following order:

  • costs (where these are chargeable against the debtor)
  • interest (accrued to the date of the granting of the decree) and tax, etc.