DMBM655940 - Enforcement action: distraint: carrying out a distraint: consideration of making debtor insolvent

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Indirect tax only

Where you consider the debtor should be made bankrupt or compulsorily wound-up and the indirect tax is the only debt you hold, return the case to the DMU on an Enforcement outcome report form (Dist 110).

The DMU will refer it to EIS (Liverpool).

Joint debt

If you have a joint debt, and need to decide whether to send the case to EIS (Worthing) or EIS (Liverpool) see DMBM685280 et seq.