14. Taking control of goods or distraint.
HMRC uses the process of taking control of goods, or distraint in Northern Ireland, to seize and sell a debtor’s assets to settle outstanding tax debts. This procedure applies to businesses and individuals with unpaid liabilities and is subject to specific rules during insolvency proceedings, such as bankruptcy or company winding-up. The regulations governing these enforcement actions vary depending on whether the debtor is based in England, Wales, Scotland, or Northern Ireland.
Source: https://www.gov.uk/guidance/insolvency-practitioner-s-handbook/14-taking-control-of-goods-or-distraint. Summarised automatically from the official source — general information, not advice.