DMBM656430 - Enforcement action: distraint: costs and accounting: irrecoverable distraint costs paid later

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 receive payment for costs that were remitted or written off as irrecoverable in a closed Account, follow DMBM760000.