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HMRC internal manual

Debt Management and Banking Manual

Ordinary cause: Claims for costs in sequestration cases where decree granted but arrestment has yet to be executed

Where the sheriff officer has not laid an arrestment there will be no claim for costs(the expenses of the diligence) as no diligence has yet been effected.

You should arrange for a claim to be lodged in the liquidation for the unpaid tax etc inthe normal way.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)