Skip to content
Solved
SearchBrowse
Sign in

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: withdrawal from distraint

DMBM656260 | Enforcement action: distraint: after the levy: withdrawal from distraint

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

If you withdraw from a distraint you should

  • tell the defaulter and auctioneer if appropriate

  • treat the distraint costs as irrecoverable (unless an undertaking has been given as in the circumstances described in DMBM656180, DMBM656210 or DMBM656220)

  • consider whether you can recover the liability by court proceedings in accordance with guidance.

Where county court proceedings are appropriate, follow the guidance at ‘Net proceeds leave a shortfall’ at DMBM656160.

Previous
PrivacyTerms