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

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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).

»Ê¹ÚÌåÓýapp 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.