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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Claims for costs in sequestration cases where decree granted but no arrestment has been executed

Where the sheriff officer has not laid an arrestment there will be no claim for costs(the expenses of the diligence) as no diligence has yet been effected.

In such circumstances, you do not need to advise the court that the case is withdrawn.

You should however arrange for a claim to be lodged in the liquidation for the unpaid taxetc in the normal way.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)