DMBM676570 - Summary Proceedings (Sc): Instructing the sheriff officer to pursue an exceptional attachment

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.


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.