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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Extinction of an inhibition

An inhibition can be extinguished or ended in various ways.

These are by

  • discharge (either partially or completely)
  • recall by the court
  • prescription. (As detailed at DMBM681370 an inhibition ceases to have effect after a period of five years. Note however that provided that the defender still owns heritable property, he can be re-inhibited, if necessary once the 5-year period has elapsed.)
  • sequestration/liquidation of the defender
  • the death of the defender. (Note however that in such a case no discharge of the inhibition against the deceased should be made until payment has been received. Also should it prove necessary to initiate enforcement proceedings against the executor, a fresh inhibition will need to be registered against the executor. Lastly if a defender owning a share in a matrimonial home, dies after being inhibited you must establish who the executor of the estate is, obtain a copy of confirmation of the estate and then refer your papers to the higher debt manager.