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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: distraint: carrying out a distraint: payment offered after you have completed the inventory

  • accept payment (on account if necessary) and
  • take the distraint costs out of the payment first
  • tell the defaulter that the distraint will not be satisfied until any cheque has been met
  • calculate interest and walking possession daily rate (up to the date of the cheque if post-dated) up to a maximum of 5 days (£2.25) if necessary.

Remember that you should refer the matter to the auctioneer after five days if the distraint is not paid in full. Therefore any offer of payment dated later than that date is not acceptable.