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Contents

Official guidance
Debt Management and Banking Manual

DMBM655710 · Enforcement action: distraint: carrying out a distraint

  • DMBM655720 · Time for distraint
  • DMBM655730 · Place for distraint
  • DMBM655740 · Right of entry
  • DMBM655750 · Identifying the defaulter and introducing yourself
  • DMBM655760 · If the defaulter is not present when you call to distrain - responsible person
  • DMBM655770 · Goods already seized by another creditor
  • DMBM655780 · Debtor claims to be insolvent at the time of the levy
  • DMBM655790 · Receiver appointed under the Law of Property Act 1925 (LPA)
  • DMBM655800 · Demanding payment before levy
  • DMBM655810 · Defaulter claims payment made or offers payment before levy
  • DMBM655820 · Defaulter requests ‘time to pay’ (TTP) before you have levied
  • DMBM655830 · Levying distraint
  • DMBM655840 · Seizing goods
  • DMBM655850 · Completing the distraint inventory
  • DMBM655860 · Payment offered after you have started to distrain
  • DMBM655870 · Handing the distraint notice to the debtor
  • DMBM655880 · Payment offered after you have completed the inventory
  • DMBM655890 · Walking possession
  • DMBM655900 · Immediate removal of goods
  • DMBM655910 · Close possession
  • DMBM655920 · Reports of distraint calls
  • DMBM655930 · Indirect tax ‘outcome report’
  • DMBM655940 · Consideration of making debtor insolvent
  • DMBM655950 · Payment made without costs before referral to the auctioneer
  1. Enforcement action: distraint: carrying out a distraint: contents
  2. Enforcement action: distraint: carrying out a distraint: payment offered after you have started to distrain

DMBM655860 | Enforcement action: distraint: carrying out a distraint: payment offered after you have started to distrain

From HM Revenue & Customs · Debt Management and Banking Manual

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  • complete the inventory and

  • hand it to the debtor.

This ensures that the distraint is formally in place and the costs are recoverable. Then

  • accept payment including levy and possession costs (see DMBM655880).

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