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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Dealing with ineffective decrees

In cases where you are unable to put the decree to execution within two months from thedate on which it was granted (where for example the defender is perhaps unemployed with nofunds which could be arrested) you should refer the case to the higher debt manager.

The higher debt manager should then consider whether

  • any further avenues for recovery exist. For example if the defender owns property it may be possible to lay an inhibition on it thus preventing sale of it unless the tax etc is paid
  • the defender should be sequestrated
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)