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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: immediate removal of goods

DMBM655900 | Enforcement action: distraint: carrying out a distraint: immediate removal of goods

From HM Revenue & Customs · Debt Management and Banking Manual

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  • the defaulter does not wish to take advantage of a WP agreement, or will not sign and accept the terms

  • the nature of the case warrants immediate removal, for example if you feel the goods are at risk.

In these circumstances telephone the higher debt manager to advise him of your intentions.

You must always complete the removal on the same day.

You must not remove distrained goods yourself. It is therefore advisable in advance to establish contact with your auctioneer who will be able to attend and organise removal without notice.

In practice the number of immediate removals is few. If you are acting alone and you do have to leave the premises for any reason, even briefly, you must make sure that you cannot be accused of abandoning the distraint.

If you are accompanied the other person can remain on the defaulter's premises while you make arrangements for a removal van or other necessary equipment (see close possession DMBM655910).

Make it quite clear to the debtor that you are not abandoning the distraint, return as soon as possible to complete your action and make a note of this in your report.

Motor vehicles

If you are concerned that a motor vehicle that you have seized may be removed before you can take it into physical possession, you may immobilise it (for example by clamping or by removing the keys) until you can remove it.

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