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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: monitoring auctioneer's performance

DMBM656130 | Enforcement action: distraint: after the levy: monitoring auctioneer's performance

From HM Revenue & Customs · Debt Management and Banking Manual

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The senior debt manager, in liaison with the higher debt manager and distraint officer, is responsible for monitoring the performance of bailiffs and auctioneers that are used. This includes periodically attending auctions.

In additional to the initial check and vetting procedures put in place by your DMGO, you must continue to periodically review the auctioneer’s own performance regarding IT-PAYE/NIC-1 and VAT and submission of returns in accordance withDMBM655490.

Ensure the auctioneer has adequate insurance in place to cover seized goods during transit and storage.

Any shortcomings on the part of a bailiff attending while an officer levies distraint should be discussed with them immediately they occur.

If you are dissatisfied with a bailiff’s performance or suitability the officer in charge should consult the DMGO, as other offices may use the same bailiff.

If you decide to dispense with a bailiff's services you must explain to the bailiff why this is happening and, wherever possible, give suitable written notice.

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