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HMRC internal manual

Debt Management and Banking Manual

Enforcement action: distraint: after the levy: withdrawal from distraint

If you withdraw from a distraint you should

  • tell the defaulter and auctioneer if appropriate
  • treat the distraint costs as irrecoverable (unless an undertaking has been given as in the circumstances described in DMBM656180, DMBM656210 or DMBM656220)
  • consider whether you can recover the liability by court proceedings in accordance with guidance.

Where county court proceedings are appropriate, follow the guidance at ‘Net proceeds leave a shortfall’ at DMBM656160.