DMBM655720 - Enforcement action: distraint: carrying out a distraint: time for distraint
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Time for distraint
Direct taxes
You can levy distraint only between sunrise and sunset and not at all on Sundays or public holidays such as Good Friday, Easter Sunday and Christmas Day.
Indirect taxes
You may levy distress for indirect taxes between the hours of 8:00 am and 8:00 pm on any day of the week or during the period of trading, when a debtor conducts their business partly or wholly outside those hours.
Completion of levy outside time limits
Provided you have begun a distraint before sunset (for direct tax) or 8.00 pm (for indirect tax) you can continue beyond this to completion.