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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: distraint: carrying out a distraint: consideration of making debtor insolvent

Indirect tax only

Where you consider the debtor should be made bankrupt or compulsorily wound-up and the indirect tax is the only debt you hold, return the case to the DMU on an Enforcement outcome report form (Dist 110).

The DMU will refer it to EIS (Liverpool).

Joint debt

If you have a joint debt, and need to decide whether to send the case to EIS (Worthing) or EIS (Liverpool) see DMBM685280 et seq.