Before 6 April 2014, where a purchaser either neglected or refused to pay the SDLT due, a collector was empowered, in England and Wales or Northern Ireland, to distrain upon the goods and chattels of the person charged.

Whereas the power of distraint remains in force in Northern Ireland, proceedings in England are now differently dealt with.

England

With effect from 6 April 2014, SDLT debts are now collected in the same manner as other tax debts under the procedure in the Tribunals, Courts and Enforcement Act 2007, Sch. 12. For detailed treatment, see Direct Tax Reporter, ¶188-095.

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