Chapter DMBM657110
| Published date | 29 April 2016 |
| Record Number | DMBM657110 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
It is a legal requirement to leave a ‘notice after entry’ in all cases where you enter premises and/or vehicles with the intention of taking control of goods, even if you do not actually take control of any goods. Therefore, after entering premises or entering a vehicle with the intention of taking control of goods on those premises or on the highway, you must leave a notice (for HMRC, this will be a Form 204 TCoG) either:
- with the debtor
- if the debtor is not present, in a sealed envelope in a prominent place telling him what you are doing.
The notice may be given at any time during the process (but clearly after taking control if the required information below is to be given). It must be signed by you, as the enforcement agent, and set out:
- the name and address of the debtor
- your name
- the reference number
- the date of the notice
- the address of the premises you have entered or location of any vehicle entered
- the manufacturer, model, colour and registration of any vehicle entered (with the intention of taking control of goods).
The notice must also state that you have done one or more of the following, as applicable; either:
- entered the premises
- taken control of goods on a highway
- entered a vehicle on a highway with the intention of taking control of goods.
It must also state whether or not you have taken control of goods and, if so, include:
- the location and time when the goods were taken into control
- a list of the goods taken into control with a description, including
- manufacturer, model and serial number of the goods
- in the case of a vehicle, the manufacturer, model, colour and registration mark of the vehicle
- the material, colour and usage, and (where appropriate) any other identifying characteristic of the goods.
The notice must also state:
- the sum outstanding (principal debt, interest and fees) as at the date of the notice
- the date and time by which the sum outstanding must be paid to prevent the controlled goods being sold
- how payment should be made and details of hours and days it can be made
- that the controlled goods will be released on payment in full of the sum outstanding.
If you have provided a separate inventory listing the goods taken into control then there is no requirement to provide this information again on the notice after entry.
There are additional notice requirements where...
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