Enforcement action: distraint: after the levy: the auction sale
Direct tax legislation requires that distrained goods must be sold at public auction. Although indirect tax Regulations do not make this same requirement you should instruct your auctioneer to sell distrained goods by public auction in all cases.
Instruct the auctioneer to stop the sale once sufficient money had been realised. You must still make sure that no more goods are sold than are necessary to pay the debt and all the costs (which, of course, may be substantial).
Attendance at sale
If a member of HMRC attends the auction, on no account must they bid for any of the goods that HMRC has distrained upon.