Enforcement action: distraint: preparing for distraint calls: what you need to take with you on a distraint call
When you make distraint calls you will need
- your HMRC ID card
- a distraint folder (a clipboard with pockets, your ‘distraint kit’, including form C204E)
- the papers for each case
- certificate of debt where you believe an employer may dispute the amount payable
- a mobile telephone (programmed with the contact number for the Enforcement Team, Shipley for urgent matters only)
- blank forms C204
- blank forms C204a
- 2 x blank VAT 100 returns
- blank DNIPs
- blank forms VAT 138a (and envelopes)
- quantification forms
- a supply of blank forms P101D
- a photocopy of Section 6 and 7 of CRCA 2005
- a photocopy of The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994 (amended 1995) SI 1994/236 (in case your authority to charge costs is challenged, DMBM655830)
- a photocopy of SI 1997/1431(Schedule 2-Scale of Costs) in case your authority to charge costs is challenged, DMBM655830)
- photocopies of TMA70/S61, S121A SSAA1992 and FA1997 Section 51 in case your authority to distrain is challenged.
We recommend you also have with you a camera for taking still photographs.
For interest-bearing charges, you may wish to take an interest computation to the date of the distraint call and a note of the daily accrual rate.