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Contents

Official guidance
Debt Management and Banking Manual

DMBM656310 · Enforcement action: distraint: costs and accounting

  • DMBM656320 · Scale of distraint costs and fees
  • DMBM656330 · Negotiating arrangements with an auctioneer
  • DMBM656340 · Accounting for costs and LOMR / MIS
  • DMBM656360 · VAT and distraint costs
  • DMBM656370 · Attendance fees
  • DMBM656380 · Possession fees
  • DMBM656390 · Setting up fees
  • DMBM656400 · Auctioneer’s invoice
  • DMBM656410 · Auctioneer’s costs where goods have been sold
  • DMBM656420 · Irrecoverable distraint costs
  • DMBM656430 · Irrecoverable distraint costs paid later
  • DMBM656440 · Paying distraint costs to the bailiff or auctioneer
  1. Enforcement action: distraint: costs and accounting: contents
  2. Enforcement action: distraint: costs and accounting: setting up fees

DMBM656390 | Enforcement action: distraint: costs and accounting: setting up fees

From HM Revenue & Customs · Debt Management and Banking Manual

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Accounting for setting up fees

Where you pay an auctioneer a setting up fee (which means he will not have previously been used in a bailiff capacity on the same case)

  • follow DMBM656340.

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