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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: taking control of goods (TCoG): report of the call

General

When you have made your call you should update the IDMS Action History with a full report of the events and note any new information that may be of future use.

Do not underestimate the importance of your report or confine it to ‘called and took control of goods’ as it can provide important evidence if at some later date your actions are challenged or a complaint is lodged. Where you have taken control of goods, it is useful to record in your full report:

  • the name and status of the person seen, and if it was the debtor, whether they were aware of the liability and had received the Notice of Enforcement
  • that you explained the meaning of your action, the CGA and the consequences if the debt remained unpaid (in other words, removal and increased fees/costs)
  • that you explained that interest will continue to accrue until payment in full is made
  • the debtor’s email address, mobile number and fax number
  • the debtor’s VAT number
  • full details of any exceptional circumstances
  • answers to your direct questions about whether the goods are paid for and owned by the debtor or if there is any third party interest and whether evidence of ownership was provided
  • the location of goods in large premises (for example, room number)
  • a note of any photographs you have taken of the goods as necessary for referral to the auctioneer
  • the condition of the goods and their probable sale value.
     

After ensuring that the fees have been increased on ETMP, you should pass your papers to the TCoG Team who will either refer the case onto the auctioneers in order to remove and sell the goods if necessary, or alternatively await payment in settlement of the debt. They will retain the papers until after the case is finally cleared and in accordance with published data retention guidance.

Where you have not received payment in full or taken control of the debtor’s goods

It is useful to record in your report:

  • the name and status of the person seen
  • if the address is confirmed or if an alternative address is obtained
  • the outcome of your call including details of any TTP and so on
  • if there are effects, the reasons for not taking control of goods
  • details if hardship exists or where there are not enough goods to take under control
  • confirmation whether or not you have seen all the debtor’s goods
  • whether a letter was left warning of CCP or referral for insolvency proceedings
  • any other information which will be useful for collection of future liability.