Charge for Payment

• The first step in the summary warrant procedure is a "charge for payment." This is a formal notice to a debtor that his payment is outstanding. If payment is not made within 14 days, the creditor may exercise other "diligences" available through the summary warrant procedure in order to collect the debt. The time may be increased to 28 days if the creditor is unable to ascertain the debtor's whereabouts, or if the debtor lives outside the United Kingdom.
  
  

Council Taxes

• If HMRC obtains a summary warrant because a debtor failed to pay his council tax, a sheriff officer is responsible for serving the warrant and collecting future payments. The sheriff officer will set up a repayment schedule, which includes a penalty of 10 percent of the tax debt owed.
  
  

Diligences

• If payment is not made after the charge for payment is served, a creditor is authorized to use on of several diligences. The debtor's earnings or other real and personal property may be "arrested" or seized to satisfy the outstanding debt.