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  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM650000

DMBM670410 - Summary Warrant: General attachments: Contents

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

  1. DMBM670420
    What is an attachment?
  2. DMBM670430
    Duration of attachment
  3. DMBM670440
    Invalidity and cessation of attachment/second attachment for same debt
  4. DMBM670450
    Times when attachment is not competent
  5. DMBM670460
    Articles exempt from attachment
  6. DMBM670470
    Attaching a mobile home that is the principal residence of a third party
  7. DMBM670480
    How the sheriff officer attaches articles
  8. DMBM670490
    Report of attachment
  9. DMBM670500
    Dealing with (a) deliberate unlawful acts after attachment and (b) attached articles that have been stolen
  10. DMBM670510
    Redemption of the articles that have been attached
  11. DMBM670520
    Claim by defender that the sale or auction of an attached vehicle would be unduly harsh
  12. DMBM670530
    Perishable goods
  13. DMBM670540
    Proceeding to sale
  14. DMBM670550
    Removal and notification of auction sale
  15. DMBM670560
    Third party claims prior to auction
  16. DMBM670570
    Dealing with payment arrangements after the date set for auction
  17. DMBM670580
    Auction sale
  18. DMBM670590
    Report of auction
  19. DMBM670600
    Recovery of expenses

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