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  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM650000

DMBM655710 - Enforcement action: distraint: carrying out a distraint: contents

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.

  1. DMBM655720
    Time for distraint
  2. DMBM655730
    Place for distraint
  3. DMBM655740
    Right of entry to distrain
  4. DMBM655750
    Identifying the defaulter and introducing yourself
  5. DMBM655760
    If the debtor is not present when you call to distrain - responsible person
  6. DMBM655770
    Goods already seized by another creditor
  7. DMBM655780
    Debtor claims to be insolvent at the time of the levy
  8. DMBM655790
    Receiver appointed under the Law of Property Act 1925 (LPA)
  9. DMBM655800
    Demanding payment before levy
  10. DMBM655810
    Defaulter claims payment has been made or offers payment before levy
  11. DMBM655820
    Defaulter requests ‘time to pay� before you have levied
  12. DMBM655830
    Levying distraint
  13. DMBM655840
    Seizing goods
  14. DMBM655850
    Completing the distraint inventory
  15. DMBM655860
    Payment offered after you have started to distrain
  16. DMBM655870
    Handing the distraint notice to the debtor
  17. DMBM655880
    Payment offered after you have completed the inventory
  18. DMBM655890
    Walking possession
  19. DMBM655900
    Immediate removal of goods
  20. DMBM655910
    Close possession
  21. DMBM655920
    Reports of distraint calls
  22. DMBM655930
    Outcome reports
  23. DMBM655940
    Consideration of making debtor insolvent
  24. DMBM655950
    Payment made without costs before referral to your auctioneer

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