Unpaid tax may be recovered by the Crown in the following ways:

direct from a taxpayer’s bank account under the direct recovery of debts procedure (see ¶1535);

by levying distress upon the lands or goods of the person in default (see ¶1540);

by action to recover the debt through court proceedings (see ¶1545);

by insolvency proceedings.

Outside debt collection agencies now assist HMRC with debt collection capacity. Contracts currently exist with various agencies, including:

1st Locate (trading as LCS);

Advantis Credit Ltd;

Bluestone Credit Management Ltd;

CCS Collect (also known as Commercial Collection Services Ltd);

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