Revenue eBrief No. 59/16

17 June 2016

Guidelines for Sheriff Enforcement

The following amendments have been made to the Tax and Duty Manual: pdfGuidelines for Sheriff Enforcement (PDF, 247KB).

Paragraph 10 - Sheriff Time Limits - This paragraph has been amended to reflect a change in the time available to a Sheriff to collect any of the amount owing on a warrant issued by Revenue. The period has been reduced from six months to three months.

Appendix 6 - Sheriff Contacts updated

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