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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Enforcing the decree

As the defender will already be aware that decree has been awarded against him you shouldas soon as you receive the extract decree from the court

  • check to see that the decree is in order and if the sum claimed still remains unpaid
  • decide how the decree should be enforced and
  • instruct the sheriff officer accordingly.

The decree grants warrant to recover by the following forms of diligence

  • attachment
  • arrestment of earnings and or
  • arrestment and action of furthcoming and/or
  • inhibition.

DMBM680090 explains these terms in more detail.

You will need to decide which type of arrestment is going to be most effective(DMBM670930).