DMBM656400 - Enforcement action: distraint: costs and accounting: auctioneer’s invoice

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Checking the auctioneer’s invoice for charges and expenses

Where a sale has not taken place and payment made

Where the defaulter fully pays the debt and costs before the goods are sold and the auctioneer sends you an invoice for the charges and expenses he has incurred (these may include appraisal, removal, storage of goods and expenses for arranging a sale)

  • check that the claim is within the scale of fees
  • include VAT where the bailiff or auctioneer is a `taxable person'
  • pay the invoice through ERP.

Where a sale has not taken place and payment NOT made

If, exceptionally, the auctioneer has not recovered removal or appraisal costs from the defaulter, you must pay the auctioneer’s costs

  • check the claim for costs is within the scale of fees and any additional ones are reasonable
  • keep a record of the date and amount you pay the auctioneer
  • include VAT where the bailiff or auctioneer is a `taxable person'
  • pay the invoice through ERP.

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NSV codes for payments made through ERP

Fee type

NSV and nominal code

Appraisal, removal and sale fees for non-bailiff cases

NSV code ZPE0004 Nominal HS006

Possession and attendance fees incurred by a bailiff

NSV code ZPE00028 nominal HS016, Non-recoverable VAT is Nominal HS997

Auctioneer’s setting up charges

NSV code ZPE00028 nominal HS016, Non-recoverable VAT is Nominal code HS997

Setting up fees where the case is referred to an auctioneer

NSV code ZQA0115. This will default to the nominal code HS16. VAT is not recoverable from the debtor.

General vehicle hire

NSV code XHF0007 Nominal code HA701.

Mileage (vehicle hire with chauffeur)

NSV code ZSE0013 Nominal code HA701. If VAT is recoverable use Nominal code HA99.