SolvedDMBM656400 | Enforcement action: distraint: costs and accounting: auctioneer’s invoice
From HM Revenue & Customs · Debt Management and Banking Manual
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Checking the auctioneer’s invoice for charges and expenses
Where a sale has not taken place and payment made
Where the defaulter fully pays the debt and costs before the goods are sold and the auctioneer sends you an invoice for the charges and expenses he has incurred (these may include appraisal, removal, storage of goods and expenses for arranging a sale)
check that the claim is within the scale of fees
include VAT where the bailiff or auctioneer is a `taxable person'
pay the invoice through ERP.
Where a sale has not taken place and payment NOT made
If, exceptionally, the auctioneer has not recovered removal or appraisal costs from the defaulter, you must pay the auctioneer’s costs
check the claim for costs is within the scale of fees and any additional ones are reasonable
keep a record of the date and amount you pay the auctioneer
include VAT where the bailiff or auctioneer is a `taxable person'
pay the invoice through ERP.
NSV codes for payments made through ERP
| Fee type | NSV and nominal code |
|---|---|
| Appraisal, removal and sale fees for non-bailiff cases | NSV code ZPE0004 Nominal HS006 |
| Possession and attendance fees incurred by a bailiff | NSV code ZPE00028 nominal HS016, Non-recoverable VAT is Nominal HS997 |
| Auctioneer’s setting up charges | NSV code ZPE00028 nominal HS016, Non-recoverable VAT is Nominal code HS997 |
| Setting up fees where the case is referred to an auctioneer | NSV code ZQA0115. This will default to the nominal code HS16. VAT is not recoverable from the debtor. |
| General vehicle hire | NSV code XHF0007 Nominal code HA701. |
| Mileage (vehicle hire with chauffeur) | NSV code ZSE0013 Nominal code HA701. If VAT is recoverable use Nominal code HA99. |