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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

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.