DMBM605440 - Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: distraint/TCoG criteria

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England, Wales and Northern Ireland

Take distraint action or refer for Taking Control of Goods (TCoG) enforcement where:

• (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
• written demands (including forms IDMS99, P101, distraint warning letters and DNIPs) have been issued for all debts included in the intended levy/TCoG action

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; however, if the note regarding assets is undated or over three months old, distraint/TCoG action can continue
• the only available address is an agent, a PO Box or is inaccessible
• there are previous notes advising that it is not safe to make a call, due to a violent/abusive customer for example.

These cases should be passed to the Late Stage Debt Resolution (LAST) team (MU 372604) on C/W CCP with a next action code (NAC) of Review, a next action date of the day after transfer and a clear note referring to this page and explaining why the case has not been passed to Field Force.

Inheritance Tax and Contract Settlements

These are not suitable for distraint (Northern Ireland only) but may be enforced by TCoG (England and Wales).