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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: distraint: general considerations: distraint on particular types of goods

You can distrain only on certain goods that can be removed and sold and which belong completely to the defaulter. You should not distrain on fixtures. Fixtures are generally items of machinery or equipment which are attached to, or built into the structure of, the debtor’s building and intended to be permanent features.

The following paragraphs give guidance on action to take when considering seizure of certain types of goods. The list is not comprehensive.

## Type of goods and circumstances ## Paragraph numbers
Goods you cannot levy on because they are legally exempt (subject to ‘reasonable requirement’) or a prior claim or interest in them exists. DMBM655130 and DMBM655140 
Goods you can levy on but need to be aware of special considerations that apply either generally to all, or specifically to certain types. DMBM655150 to DMBM655220 
Third party financial considerations which may prevent or affect your proposed distraint. DMBM655240 to DMBM655260 

If you are in any doubt about ownership or specific types of goods, contact your manager for advice.