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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Pursuing an attachment

On receipt of your instructions to enforce the ordinary cause decree by way of attachment the sheriff officer will proceed in accordance with DMBM670480 and so on.

See also DMBM670420 - DMBM670470 which provides you with some background information on arranging an attachment in accordance with the Debt Arrangement and Attachment (Scotland) Act 2002.