HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: recovery documentation and checks: recovery proceedings checks: If the debtor contacts you on the day of proceedings

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

If a debtor (or their representative) calls at the office or phones for any reason on the day of proceedings, you should immediately consult the higher debt manager or section leader, who will decide whether the proceedings should be stopped.

If you decide to stop distraint, you should make every effort to contact the distraint officer by phone.

If you have started court proceedings, you may need to phone the court to see whether it is possible to stop the action.