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    1. Home
    HMRC internal manual

    Debt Management and Banking Manual

    From:
    HM Revenue & Customs
    Published
    29 April 2016
    Updated:
    6 May 2025 - See all updates
    1. Back to contents
    2. DMBM650000

    DMBM657000 - Enforcement action: taking control of goods (TCoG): contents

    Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

    1. DMBM657010
      General purpose and responsibility of the enforcement agent
    2. DMBM657020
      Legislation, powers and definitions
    3. DMBM657030
      Where we cannot take control of goods and list of exempt goods
    4. DMBM657040
      Taking control of securities and co-owned goods
    5. DMBM657050
      The Notice of Enforcement
    6. DMBM657060
      Time limits and premises for taking control of goods
    7. DMBM657070
      Preparing for and undertaking the visit
    8. DMBM657080
      Entry to a premises and RLS addresses
    9. DMBM657090
      Taking control of goods (including goods on the highway)
    10. DMBM657100
      The Controlled Goods Agreement (CGA)
    11. DMBM657110
      The notice after entry and inventory of goods
    12. DMBM657120
      Report of the call
    13. DMBM657130
      Re-entry of a premises
    14. DMBM657140
      Removal and sale of seized goods
    15. DMBM657150
      Changes to the debt after enforcement commences
    16. DMBM657160
      Fees
    17. DMBM657170
      Events after taking control of goods
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