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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Ordinary Cause: Pursuing an exceptional attachment

Before proceeding with an exceptional attachment for an ordinary cause decree case youshould first of all contact Debt Management Edinburgh Group Office for authority toproceed (DMBM670720).

Once you have obtained this authority you should follow the summary warrant instructionsat DMBM670730 - DMBM670770. Theonly exception to this being that at the “Debt Management Office Action” at DMBM670730 you should substitute the reference to providing acopy of the form C96 and the schedule entry on the form C95 for a copy of the initialwrit.