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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Enforcement action: distraint: carrying out a distraint: indirect tax ‘outcome report’

The DMO uses an Enforcement outcome report form to tell the DMU of major changes, such as CCP commenced, or to finally pass the case back on conclusion.

In general, the DMO has responsibility for the case once referred until

  • it is paid
  • enforcement cannot be taken any further
  • the taxpayer becomes insolvent, or
  • goes missing

when you will

  • close IDMS and
  • refer the case back to the DMU using the outcome report form as an e-mail attachment including relevant extracts from IDMS action history.

County Court Proceedings (CCP)

When it has been established that distraint cannot be taken and the case is passed for court action, it can then be cleared on the distraint spreadsheet and an outcome report issued to the DMU. The IDMS entry will remain open on the CCP worklist.