DMBM655860 - Enforcement action: distraint: carrying out a distraint: payment offered after you have started to distrain
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
- complete the inventory and
- hand it to the debtor.
This ensures that the distraint is formally in place and the costs are recoverable. Then
- accept payment including levy and possession costs (see DMBM655880).