DMBM655120 | Enforcement action: distraint: general considerations: distraint on particular types of goods
From HM Revenue & Customs · Debt Management and Banking Manual
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You can distrain only on certain goods that can be removed and sold and which belong completely to the defaulter. You should not distrain on fixtures. Fixtures are generally items of machinery or equipment which are attached to, or built into the structure of, the debtor’s building and intended to be permanent features.
The following paragraphs give guidance on action to take when considering seizure of certain types of goods. The list is not comprehensive.
If you are in any doubt about ownership or specific types of goods, contact your manager for advice.