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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: distraint: carrying out a distraint: goods already seized by another creditor

If you are satisfied it is genuine

  • do not levy on those goods already seized.

If there are sufficient unseized goods

  • levy distraint on them.

If you are not satisfied that the prior levy is valid

  • obtain a copy of the papers and contact your manager.