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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: receiver appointed by the court following levy

After you have levied but prior to sale a receiver may be appointed by the court under several enactments, such as the Law of Property Act 1925, or the Agricultural Credits Act 1923 (DMBM655790).

It is unlikely this will affect your distraint but if the receiver objects to you moving to sale of the goods

  • ask for the reasons to be put in writing
  • obtain a copy of the letters of appointment outlining their responsibilities and powers and refer to your manager