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).