DMBM656035 | Enforcement action: distraint: after the levy: the Auctioneer's Pack

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Auctioneer’s Pack (AP)

The AP is produced as a manuscript handout. It is not available on line or in the public domain. It has been developed and maintained by Operations for the benefit of auctioneers, Quality Managers and the Levy Support Team (Peterborough).

Purpose of the AP

The pack is based on the distraint instructions covering the duties and responsibilities of auctioneers engaged by HMRC and the responsibility DMB has for monitoring auctioneer performance. The AP provides practical operational instructions. It sets out processes using aide memoires, check lists and schedules.

Costs and charges are an example of the use of the AP. The parameters for rates of setting up fees and costs of appraisal are included in the DMBM but the AP specifies the fixed rate currently used by Field Force for these and other auctioneer activities.

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Contents of the AP

The AP contains

• details of individual auctioneer and related FF sector and QM

• details of tax and security checks on prospective auctioneer

• schedule of costs and charges and settlement dates

• Support Team Processes (including checking invoices and a Monthly Costs Summary)

• monitoring arrangements

• the declaration of confidentiality.

The auctioneer has to sign his agreement to the AP’s contents and requirements.

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Auctioneer Contracts

Formal auctioneer contracts (still being developed by DMB and Commercial Directorate before being put out to tender) will include relevant material from the AP. Once the contracts are agreed and implemented, the AP will be withdrawn.