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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: taking control of goods (TCoG): the Controlled Goods Agreement (CGA)

Who may enter into a Controlled Goods agreement

Besides the debtor (who must be able to understand the effect of and be capable of entering into a Controlled Goods Agreement), the other persons able to enter into the agreement are either:

  • a person authorised by the debtor
  • the person in ‘apparent authority’ (see DMBM657060)

At any time in this process, you should be prepared to discuss payment options/arrangements and be aware that you may enter into a TTP agreement at any time up to the point of sale.

Entering into a Controlled Goods Agreement

Where you enter into a Controlled Goods Agreement (CGA) with the debtor (under Para 13(1)(d) of Schedule 12), the agreement must be in writing and signed by you and the debtor (or authorised person, or person in apparent authority). It must also contain the:

  • the name and address of the debtor
  • the reference number or numbers and the date of the agreement
  • the names of the persons entering into the agreement
  • a contact phone number and address at which you or your office may be contacted and between which hours and on which days they may be contacted
  • a list of the goods taken into control with a description to enable the debtor to identify the goods correctly, including, where applicable:
    • the manufacturer, model and serial number of the goods
    • in the case of a vehicle, the manufacturer, model, colour and registration mark of the vehicle
    • the material, colour and usage of the goods or any other identifying characteristic
  • the terms of the arrangement entered into between yourself and the debtor/authorised person/person in apparent authority for the repayment, by the debtor, of the sum outstanding.

At the time of entering into the agreement, you must give a copy of the signed agreement to the person who signed it. Where this person is not the debtor, then you must also provide the debtor with a copy of the agreement. This can be done by putting a copy in a sealed envelope and either:

  • leaving it in a prominent place on the premises where you have taken control of the goods
  • if you took control of good on a highway, by delivering it to any relevant premises, in a sealed envelope addressed to the debtor.