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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: handing the distraint notice to the debtor

  • write, in the space provided, the name of the person who has confirmed ownership of the goods
  • sign and date the form and any attachments
  • give these, the Statement of Liabilities (where IDMS204 is used) and any computation of interest to the defaulter, or the responsible person
  • tell the defaulter how the additional days’ walking possession fees are calculated (where appropriate)
  • remind the defaulter that the distraint remains in force until the whole amount is paid, including interest to the date of payment, and costs
  • retain a copy of form C204/C204a and any attachments with your papers
  • take photographs of access, location and the distrained goods if you have not received payment
  • leave a written warning (Dist 010) of the name and address of the auctioneer to whom you will hand the case if the debt is not paid within five days.