Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Allocation of arrested funds

In accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) any sum recovered by anarrestment must be allocated in the following order:

  • costs (where these are chargeable against the debtor)
  • interest and
  • tax, etc.