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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: receiver appointed by the court following levy

DMBM656230 | Enforcement action: distraint: after the levy: receiver appointed by the court following levy

From HM Revenue & Customs · Debt Management and Banking Manual

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After you have levied but prior to sale a receiver may be appointed by the court under several enactments, such as the Law of Property Act 1925, or the Agricultural Credits Act 1923 (DMBM655790).

It is unlikely this will affect your distraint but if the receiver objects to you moving to sale of the goods

  • ask for the reasons to be put in writing

  • obtain a copy of the letters of appointment outlining their responsibilities and powers and refer to your manager

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