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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Proceedings (Sc): Claims for costs in sequestration cases where decree has been granted and an arrestment executed

Where following the issue of the extract decree the sheriff officer has laid either anordinary arrestment or an earnings arrestment, you will have a claim for the costs of yourdiligence.

However, because any diligence executed within the period of 60 days before the date ofsequestration is ineffectual, you must after deducting the expenses of your diligence,hand over the net proceeds of any action of furthcoming to the Permanent Trustee.

The exception to this being that even although you have executed your diligence within the“60 days before sequestration period” you are not required to pay over to thePermanent Trustee any of the monies received as the result of a mandate signed by thedefender following an arrestment. (See DMBM676640)