DMBM655860 - Enforcement action: distraint: carrying out a distraint: payment offered after you have started to distrain
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
- complete the inventory and
- hand it to the debtor.
This ensures that the distraint is formally in place and the costs are recoverable. Then
- accept payment including levy and possession costs (see DMBM655880).