Preparing for the taking control of goods visit

Once the BF has expired (and if no payment (in full) received or TTP agreement reached), the debt will be appropriate for a TCoG visit.

When making a ‘taking control’ visit, you must have:

a copy of your authority to take control (Section 127 Finance Act 2008)

identification (it is the debtor's right, upon request, to see this and your authority)

your tablet (or equivalent) or relevant papers.

It would also be useful to know what legislation covers TCoG; the legislation which allows a creditor to use TCoG as an enforcement action includes:

Part 3 of the Tribunals, Courts and Enforcement Act 2007

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.