Back to contents

DMBM681240 - Ordinary Cause: Allocation of arrested funds

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.

In accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) any sum recovered by anarrestment must be allocated in the following order:

  • costs (where these are chargeable against the debtor)
  • interest and
  • tax, etc.