»Ê¹ÚÌåÓýapp

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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 goodsâ€� 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.

»Ê¹ÚÌåÓýappse 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

»Ê¹ÚÌåÓýappse are not suitable for distraint (Northern Ireland only) but may be enforced by TCoG (England and Wales).