DMBM676420 - Summary Proceedings (Sc): What is arrestment
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Where a third party owes the defender money you can instruct the sheriff officer tolodge an arrestment in the hands of that third party (the arrestee). This prevents the arrestee from releasing these funds to the defender, or in the case of an earnings arrestment, requires the defender's employer to
- make deductions from the defender's net earnings and
- send the sums deducted to you.
Many debts owing to the defender can be attached in this way but inpractice you will mainly use arrestment to obtain money from a defender's earnings or money held in a bank / building society account.