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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Instructing the sheriff officer to pursue an attachment

On receipt of your instructions to enforce the summary cause (SP) decree by way ofattachment the sheriff officer will proceed in accordance with DMBM670480 etc.

See also DMBM670420 – DMBM670470which provides you with some background information on arranging an attachment inaccordance with the Debt Arrangement and Attachment (Scotland) Act2002).