HMRC may recover unpaid tax by ordinary civil proceedings:

by taking control of goods (other than land) of the person in default (England and Wales – see ¶188-095, ¶188-145);

by action to recover the debt through court proceedings (see ¶188-120, ¶188-145);

by insolvency proceedings (see ¶188-270).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.