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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: distraint: carrying out a distraint: payment offered after you have started to distrain

  • 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).