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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: checks on aircraft, ships and non-road registered motor vehicles

Before you arrange for sale of non-road registered vehicles (fork lift truck, racing car, for example) aircraft (including helicopters) or ships contact your manager for advice on whether or not your sale can proceed.

Have all available information to hand such as the type, model, manufacturer, registration, chassis or serial number.