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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: distraint: general considerations: specialised machinery and equipment

Some machinery and equipment is purpose-built for a particular task with limited other applications. Often it would need adaptation before it can be used for another purpose.

You will need to consider how much interest there would be from other businesses in the event of a sale and, when considering its value, remember that it may realise only scrap value.

If you levy on a large number of unusual items, whether specialised or not, the selling price may be deflated if a great deal of such machinery is auctioned simultaneously.

Remember to ensure that the auctioneer advertises widely in trade journals or special interest magazines and/or the internet equivalent and to use specialist auctioneers where appropriate.