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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Miscellaneous: Debt Administration Scheme: Local enforcement action has started

England Wales and Northern Ireland

When any enforcement action has started, contact EIS Edinburgh immediately, to discuss whether action should continue.


The approval of a Debt Payment Programme (DPP) has the effect of

  • recalling any arrestment of earnings or other property
  • stopping a creditor from carrying out any diligence to enforce payment of a summary warrant or Sheriff Court decree unless

    • a successful attachment has been carried out and an auction has been arranged or
    • articles have been removed for auction or
    • a decree of furthcoming has been awarded in respect of a third party arrestment.

If an auction has been arranged continue with the sale and allocate the proceeds to your debt.

When you hold a decree of furthcoming you should request payment from the arrestee.

Where no diligence has been executed follow the instructions listed below:

Summary Warrant

  • delete case from warrant.

Summary Proceedings

When a summons has not been lodged in court do not continue with the action.

When a summons has been lodged continue to decree.

Regardless of whether defences have been received, costs should be restricted to outlays.

Ordinary Cause

When a writ has not been served do not continue with the action.

When the writ has been served you should continue to decree.

If a Notice of Intention to Defend or defences are received you should continue as in DMBM681710, except that costs should be restricted to outlays.

When the Solicitor Scotland is dealing with a defended action you must advise them immediately of the DDP.

When you are requested to discharge an inhibition you should not do so without the agreement of EIS Edinburgh.

Do not delay your submission to EIS

  • advise EIS of the action you are taking
  • follow this up with details of the costs incurred.