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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Types of inhibition

Inhibition in execution

Inhibition is one of the forms of diligence by which an ordinary cause decree for payment gives warrant to recover. This is known as an inhibition in execution.

Inhibition on the dependence (To be used for “Tax in Danger” cases only)

On this basis the inhibition can be used on the dependence of your action in the sheriff court. This allows you to inhibit the debtor prior to obtaining decree.

Note: however that this form of diligence should not normally be considered unless you are dealing with a “Tax in Danger” case and you know that the defender is about to sell his property.