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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Instructing the sheriff officer to execute the decree for arrestment

When you have decided that arrestment will be worthwhile you need to instruct the sheriff officer to put the decree to execution.

Send the extract decree together with a covering letter providing any relevant information you hold regarding Bank/Building Society account details etc to the sheriff officer requesting him to lodge an arrestment or earnings arrestment as appropriate.

You should send the documents by hand if convenient, or by the DX system (or by first class post if for whatever reason this is not possible).