Skip to content
Solved
SearchBrowse
Sign in

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: handing the distraint notice to the debtor

DMBM655870 | Enforcement action: distraint: carrying out a distraint: handing the distraint notice to the debtor

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

  • 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.

PreviousNext
PrivacyTerms