DMBM655770 - Enforcement action: distraint: carrying out a distraint: goods already seized by another creditor

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.

If you are satisfied it is genuine

  • do not levy on those goods already seized.

If there are sufficient unseized goods

  • levy distraint on them.

If you are not satisfied that the prior levy is valid

  • obtain a copy of the papers and contact your manager.