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Contents

Official guidance
Debt Management and Banking Manual

DMBM656010 · Enforcement action: distraint: after the levy

  • DMBM656020 · Actions following the levy
  • DMBM656030 · The role of the auctioneer
  • DMBM656035 · The Auctioneer's Pack
  • DMBM656040 · Checks on road-registered motor vehicles
  • DMBM656050 · If your actions or ownership of the goods are challenged
  • DMBM656060 · Bills of sale
  • DMBM656070 · Fees, costs or charges disputed
  • DMBM656080 · Amendments to ITSA, CTSA and VAT debts
  • DMBM656090 · Levied for SA determination
  • DMBM656100 · Checks on aircraft, ships and non-road registered motor vehicles
  • DMBM656110 · Referral to the auctioneer if the distraint is not paid in 5 days
  • DMBM656120 · Auctioneer’s actions
  • DMBM656130 · Monitoring auctioneer's performance
  • DMBM656140 · Payment after the case has been handed to the auctioneer
  • DMBM656150 · The auction sale
  • DMBM656160 · Proceeds of the sale
  • DMBM656170 · The effects of insolvency following distraint
  • DMBM656180 · Administrative Receiver (AR) appointed following levy
  • DMBM656190 · Company Administration Order (CAO) - “Notice of intention” filed or order made following levy
  • DMBM656200 · Voluntary Arrangements (VAs) following levy
  • DMBM656210 · Voluntary Liquidations following levy
  • DMBM656220 · Bankruptcies or compulsory liquidations following levy
  • DMBM656230 · Receiver appointed by the court following levy
  • DMBM656240 · County Court Administration Order (CCAO) made following levy
  • DMBM656250 · Offences connected with distraint
  • DMBM656260 · Withdrawal from distraint
  1. Enforcement action: distraint: after the levy: contents
  2. Enforcement action: distraint: after the levy: fees, costs or charges disputed

DMBM656070 | Enforcement action: distraint: after the levy: fees, costs or charges disputed

From HM Revenue & Customs · Debt Management and Banking Manual

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Where a defaulter disputes any of the fees or charges check your calculations. If they are wrong:

  • amend the error

  • advise the defaulter of the position

  • ask for payment of the correct amount.

Objection pressed

Where the fees, costs and charges are correct but, having advised them of the regulations the defaulter still objects tell them they may apply for the costs and so on to be `taxed' (that is, independently assessed) to:

  • the county court in England and Wales

  • the Master (Taxing Office) in Northern Ireland.

Following an application for taxation the case will be set down for hearing before a District Judge (or Master (Taxing Office)). You will be notified of the date of the hearing.

Pending the outcome of the hearing you should ask the defaulter to pay any amount not in dispute, including the amount for which distraint was levied, unless paid already.

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