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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

DMBM676410 - Summary Proceedings (Sc): Arrestments/Earnings Arrestments/Attachments/Exceptional 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. DMBM676420
    What is arrestment
  2. DMBM676430
    Arrestments � what debts can and cannot be arrested
  3. DMBM676440
    Timing of arrestment
  4. DMBM676450
    Time limits for executing an arrestment
  5. DMBM676460
    Instructing the sheriff officer to execute the decree for arrestment
  6. DMBM676470
    Actions by the sheriff officer on receipt of a request to execute a Decree for arrestment
  7. DMBM676480
    After the arrestment has been lodged
  8. DMBM676490
    After an earnings arrestment has been lodged
  9. DMBM676500
    Earnings arrestment already in place
  10. DMBM676510
    HM Forces
  11. DMBM676520
    Approaching the relevant HM Forces authority for compulsory deductions
  12. DMBM676530
    Recovering costs for cases where arrestments have been laid
  13. DMBM676540
    Allocation of payment received from any sum recovered from the funds attached to an arrestment
  14. DMBM676550
    Preliminary action required in all cases where attachment/exceptional attachment being pursued under a summary cause (SP) decree
  15. DMBM676560
    Instructing the sheriff officer to pursue an attachment
  16. DMBM676570
    Instructing the sheriff officer to pursue an exceptional attachment

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