DMBM656020 | Enforcement action: distraint: after the levy: actions following the levy

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General

The following paragraphs tell you about the process of passing the case to an auctioneer once 5 days have elapsed following the levy (DMBM656110).

Responsibility

The higher debt manager is still responsible for the whole process of distraint even though the case has been handed to an auctioneer. However the actions of removal, appraisal and sale are always carried out by professional firms. This is in order to

• speed up the flow of revenue to the Exchequer by arranging completion of distraints by sale at the earliest opportunity

• save costs by removing HMRC staff’s direct involvement in attending removals (except for monitoring purposes)

• use auctioneers’ professional skills and facilities (such as storage) to improve realisations and avoid cancellation charges by third party contractors.