Your ability to take proceedings to recover unpaid tax (or debts recoverable as if they were tax) is contained in both the Taxes Management Act 1970 and the Tribunals, Courts and Enforcement act 2007, as follows

Section Type of proceedings
TMA70/S59A All the normal type of enforcement methods apply to SA Payments on Account
TCEA 2007 Taking Contol of Goods (England and Wales)
TMA70/S61 Distraint (Northern Ireland only)
TMA70/S63 Summary warrant (Scotland only)
TMA70/S65 Summary proceedings in the Magistrates' Court (not Scotland)
TMA70/S66 County court proceedings (England and Wales)
TMA70/S67 Summary cause and ordinary cause (Scotland only)

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