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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: distraint: after the levy: fees, costs or charges disputed

Where a defaulter disputes any of the fees or charges check your calculations. If they are wrong:

  • amend the error
  • advise the defaulter of the position
  • ask for payment of the correct amount.

Objection pressed

Where the fees, costs and charges are correct but, having advised them of the regulations the defaulter still objects tell them they may apply for the costs and so on to be `taxed’ (that is, independently assessed) to:

  • the county court in England and Wales
  • the Master (Taxing Office) in Northern Ireland.

Following an application for taxation the case will be set down for hearing before a District Judge (or Master (Taxing Office)). You will be notified of the date of the hearing.

Pending the outcome of the hearing you should ask the defaulter to pay any amount not in dispute, including the amount for which distraint was levied, unless paid already.