Walking Possession Agreement – HM Customs & Excise Letter

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Updated: 22nd March 2021

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“In consideration of the property distrained upon by you, as listed on the inventory dated being allowed to remain in my custody and of the delaying of its sale, I hereby acknowledge and agree that:

  • By not removing the said property you have not abandoned the distress

  • The property specified in this agreement is under distraint and held in walking possession

  • I will pay the walking possession fee

  • While the distress is in force authorised persons will be given access to the property at any time for the purpose of inspection or completion of distress

  •  I will not allow the property to come into the possession of any other person

  • I will inform any person who may seek to the levy any other distress or execution that you are already in possession of the property distrained upon and I will inform you of any such visit

  • At any time after you may remove and sell the property if I have not paid the amount due together with your costs, charges, expenses and fees by cash or banker’s draft;

  • Except with the consent of the Commissioners and subject to such conditions as they may impose, I will not remove or allow the removal of any of the specified property from the premises.

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HMRC Walking Possession Agreement 


A Walking Possession Agreement is part of the latter process of distraint, which means that the goods that have been seized now legally belong to the bailiff and can be removed at any time. This notice is to ensure you are aware of this and that you agree to the assets remaining in your premises for the time being. You can continue to use them providing you keep your side of the agreement, e.g. you make agreed payments. In order for a walking possession order to be valid, a bailiff should have gained peaceful entry to the property and seized the goods. If this wasn’t the case, you can call us to discuss your possible options. It is not justifiable for bailiff to merely jot down a list of items that they have viewed through a window and push a walking possession order (WPO) through the letterbox for your signature.

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