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Official guidance
Debt Management and Banking Manual

DMBM655110 · Enforcement action: distraint: general considerations

  • DMBM655120 · Distraint on particular types of goods
  • DMBM655130 · Goods you cannot seize
  • DMBM655140 · Exempt goods (indirect taxes)
  • DMBM655150 · Tools of trade
  • DMBM655160 · Motor vehicles
  • DMBM655170 · Checking the registered keeper/owner of a motor vehicle
  • DMBM655180 · Specialised machinery and equipment
  • DMBM655190 · Antiques and paintings
  • DMBM655200 · Computers and accessories
  • DMBM655210 · Electrical goods
  • DMBM655220 · Goods that need a special licence
  • DMBM655230 · Furniture and furnishings
  • DMBM655240 · Goods subject to third party financial agreements
  • DMBM655250 · Retention of title in goods
  • DMBM655260 · Debentures held under fixed and floating charges
  1. Enforcement action: distraint: general considerations: contents
  2. Enforcement action: distraint: general considerations: distraint on particular types of goods

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.

Table shown as recovered text

Type of goods and circumstances Paragraph numbers Goods you cannot levy on because they are legally exempt (subject to ‘reasonable requirement’) or a prior claim or interest in them exists. DMBM655130 and DMBM655140 Goods you can levy on but need to be aware of special considerations that apply either generally to all, or specifically to certain types. DMBM655150 to DMBM655220 Third party financial considerations which may prevent or affect your proposed distraint. DMBM655240 to DMBM655260

If you are in any doubt about ownership or specific types of goods, contact your manager for advice.

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