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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: distraint: after the levy: levied for SA determination

You should not normally wait more than the five days allowed by statute before handing the case to the auctioneer but in many cases you will have to balance the twin priorities of completing the distraint and pursuing a return. The table below gives advice on how to address these circumstances.

Event Within 5 days of the levy and the case is still with you After 5 days from levy and the case is with auctioneer
     
Debtor files SA return that includes a self assessment and pays all costs plus revised liability Arrange personally with the processing office for the return to be processed as urgent. Where the Enforcement Case signal is set, the return should be captured within 5 working days of logging.  

Where the revised amount is equal to, or less than, the payment, close the case.

  Ask the auctioneer to suspend action while the return is processed.

Arrange personally with the processing office for the return to be processed as soon as possible.

     
  Where there is an amount still due, make one application and refer the case to the auctioneer. Where the revised amount is equal to or less than the payment, ask the auctioneer to return the case papers. Otherwise, ask the auctioneer to resume.
  Debtor files an SA return that includes a self assessment showing liability to be nil. Wait. Arrange personally with the processing office for the return to be processed within 14 daysof the levy.
If the liability is reduced to nil, close the case. Ask the auctioneer to suspend action while the return is processed.

Arrange personally with the processing office for the return to be processed as soon as possible.

If the liability is reduced to nil, withdraw and write off the costs.    
  Debtor files an SA return that includes a self assessment showing a liability but no payment is made Continue action to recover the amount of the self assessment plus interest and costs.
Arrange personally with the processing office for the return to be processed within 14 days of the levy. Tell the auctioneer the revised amount and continue action.

Arrange personally with the processing office for the return to be processed as soon as possible.

When the return is processed tell the auctioneer of any further amendment immediately.    
  Debtor files an SA return that does not include a self assessment and no payment is made Continue action for the SA determination.

Arrange personally with the processing office for the return to be processed within 14 days of the levy.

Where there is an amount still due advise the debtor and if necessary the auctioneer of the revised amount. Continue action for the determination.
When the return is processed tell the auctioneer of the revised amount immediately.    
  Debtor pays the amount they calculate to be due, including costs, but no SA return is**filed Accept the payment “without prejudice” to the action you are taking
Tell the debtor that, in the absence of the return, you are referring the case to the auctioneer. Tell the auctioneer the revised amount payable and continue action.