DMBM655870 | Enforcement action: distraint: carrying out a distraint: handing the distraint notice to the debtor
From HM Revenue & Customs · Debt Management and Banking Manual
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write, in the space provided, the name of the person who has confirmed ownership of the goods
sign and date the form and any attachments
give these, the Statement of Liabilities (where IDMS204 is used) and any computation of interest to the defaulter, or the responsible person
tell the defaulter how the additional days' walking possession fees are calculated (where appropriate)
remind the defaulter that the distraint remains in force until the whole amount is paid, including interest to the date of payment, and costs
retain a copy of form C204/C204a and any attachments with your papers
take photographs of access, location and the distrained goods if you have not received payment
leave a written warning (Dist 010) of the name and address of the auctioneer to whom you will hand the case if the debt is not paid within five days.