DMBM605440 - Pre-enforcement: Preparing a case for enforcement: Enforcement and Insolvency criteria: Distraint criteria

England, Wales and Northern Ireland

Take distraint where

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• a written demand and distraint/enforcement warning notice has been issued for the total amount

But not where

• there is evidence that there may not be enough distrainable effects, wholly owned by the debtor, to realise all the costs (including those of appraisal, removal, storage and sale) and a proportion of the debt. See criteria under ‘Insufficient goods’ at DMBM655830 
• Inheritance Tax and Contract Settlements are being collected as they are not suitable for distraint.