DMBM595020 - Pre-enforcement: limits in enforcement proceedings: distraint (England & Wales and Northern Ireland)
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Monetary limits
There is no upper limit to the amount for which you may distrain. But there must be enough distrainable effects to realise all the costs (including those of appraisal, removal and sale) and a proportion of the main debt. This is the lesser of
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)DMBM655830(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Time limits
There is no time limit for distraining. But for NICs and other debts that are not tax, we treat the Limitation Act 1980 as applying and choose not to distrain for these debts after 6 years from the debt becoming payable.