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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 pursue an exceptional attachment

Before proceeding with an exceptional attachment for a summary cause (SP) decree case youmust contact Debt Management Edinburgh Group Office for authority to proceed (DMBM670720).

Once you have obtained authority follow the summary warrant instructions at DMBM670730 - DMBM670770. The onlyexception being that at the “Debt Management Office Action” at DMBM670730 you should substitute the reference to providing acopy of the form C96 and the schedule entry on the form C95 for a copy of the form 1/1b.