DMBM656430 - Enforcement action: distraint: costs and accounting: irrecoverable distraint costs paid later

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 receive payment for costs that were remitted or written off as irrecoverable in a closed Account, follow DMBM760000.