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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: distraint: carrying out a distraint: payment made without costs before referral to the auctioneer

All cases

Where payment is offered for the principal debt before referral to your auctioneer but the costs remain unpaid and amount to £30 or more

  • accept payment without prejudice to the distraint already levied
  • request payment of the costs and accrued interest
  • inform the debtor that

    • the distraint remains in force until the outstanding costs are paid
    • if necessary your auctioneer will be instructed to continue to sale to recover the costs plus any further costs that may be incurred.

If the costs remain unpaid

  • refer the case on form Dist 020 to your auctioneer and
  • instruct him to pursue the costs by sale.

Indirect taxes

Cheque payments for VAT together with the correct payslip received locally must be sent to Southend. Payments for other indirect taxes must go direct to the Excise, Environmental and Customs Team (EECT) at Liverpool for the correct allocation.

Direct taxes

Send cheque payments with payslip(s) to Banking at Shipley.