DMBM511530 | Customer contact: Outdoor calls: Payment not obtained
From HM Revenue & Customs · Debt Management and Banking Manual
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Where you:
have answered any arguments or queries raised by the customer
are satisfied that the amount being demanded is correctly due and payable
have confirmed that none of the special circumstances set out at DMBM511520 exist
have not been able to obtain payment
you should:
warn the customer that:
failing to pay will result in the commencement of recovery proceedings
interest and where appropriate penalties will be added to the total sum due
assess whether there are distrainable effects at the premises you are visiting.