To ask the Chancellor of the Exchequer pursuant to the answer of 27 February 2009, Official Report, column 1181W, on debt collection: powers of entry, if he will place in the Library a copy of the HM Revenue and Customs guidance on exercising distraint in relation to powers of entry and seizing assets. (270668)

HMRC’s internal guidance to staff in respect of distraint is set out in the Debt Management and Banking Manual which is available on HMRC’s website at:

http://www.hmrc.gov.uk/manuals/dmbmanual/DMBM655010.htm

HMRC also publish information about distraint aimed specifically at HMRC customers, including a fact sheet: “Distraint—what it means for you”.

This customer facing guidance is available at:

http://www.hmrc.gov.uk/payinghmrc/problems/dontpav/debts.htm