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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Time limits for executing an arrestment

Where an ordinary arrestment has been laid you must have completed your diligence within 3 years from the date on which the arrestment was laid otherwise the arrestment will fall.

An earnings arrestment should be executed within a period of 2 years following service by the sheriff officer of the document requesting payment etc. If exceptionally you fail to lodge the earnings arrestment within this 2-year timespan you must ask the sheriff officer to serve a fresh document requesting payment prior to the execution of the earnings arrestment.