DMBM656260 - Enforcement action: distraint: after the levy: withdrawal from distraint
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
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.