DMBM656380 - Enforcement action: distraint: costs and accounting: possession fees
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Walking possession fees
Where you allow walking possession (WP)
Direct taxes
- enter £0.45 in the “Possession costs (one day)” box of form C204 covering the day of the levy
- charge the defaulter this amount and £0.45 for each succeeding day, up to a maximum of 15 days (£6.75) including the day distraint was levied.
Indirect taxes
- leave blank the “Possession costs (one day)” box on the C204 (there is no provision for daily possession costs)
- enter £7.00 in the “Plus Walking possession” box after the agreement has been signed
- charge this to the defaulter.
Direct and indirect taxes
In all cases, where the distraint visit was accompanied
- pay the possession fees to the bailiff.
Where the bailiff is a `taxable person' (DMBM656340)
- for direct taxes, add
- £0.08 VAT (where only day’s possession fee is paid) or
- £0.07875 VAT per day (where more than one day’s possession fee is paid) :round the total down to the nearest penny, subject to a maximum of 15 days
- for indirect taxes, add £1.22 VAT.
Do not recover the VAT from the defaulter.
Immediate removal or close possession
If you decide to remove the goods immediately or need to take them into close possession
- charge £4.50 for the day of the levy only
- pay this amount to the bailiff
- add £0.79 VAT where he is a `taxable person'
- do not recover the VAT from the defaulter or pay additional days' possession fees.