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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 completed the inventory

DMBM655880 | Enforcement action: distraint: carrying out a distraint: payment offered after you have completed the inventory

From HM Revenue & Customs · Debt Management and Banking Manual

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  • accept payment (on account if necessary) and

  • take the distraint costs out of the payment first

  • tell the defaulter that the distraint will not be satisfied until any cheque has been met

  • calculate interest and walking possession daily rate (up to the date of the cheque if post-dated) up to a maximum of 5 days (£2.25) if necessary.

Remember that you should refer the matter to the auctioneer after five days if the distraint is not paid in full. Therefore any offer of payment dated later than that date is not acceptable.

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