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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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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.