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This section deals exclusively with tax debt and goes into more depth than
that under the Tax Debt heading at the top of the screen. It is intended for individuals
who need more information as well as voluntary sector advisers and those in the tax
profession. Detailed guidance is available on:
- Introduction to Recovery Proceedings
- Negotiating with the Collector
- Distraint
- County Court proceedings
- Summary proceedings in the Magistrates' Court
PowerPoint presentation - New Compliance Regime
30-Nov-09
A presentation on the new compliance regime by Andrew Gotch BA MA CTA (Fellow); given at the TaxAid London conference on 30 October 2009
Magistrates' court proceedings
20-Jun-09
HM Revenue and Customs increasingly takes Court proceedings, known as summary proceedings, to recover tax debts through the Magistrates’ Courts.
Such proceedings are used to recover relatively small amounts of tax. Nevertheless, the extensive powers which are available to Magistrates make this an effective means of collecting debts.
Undeclared income? How to get back into the mainstream economy
11-Jun-09
TaxAid receives many calls a week from people on low income who have not told HMRC that they are in business, or have not disclosed all their income to HMRC.
Did you know it is possible to get back into the system and have arrears of tax written off?
Time to Pay - Payments on Account - Examples
06-Jan-09
Tax Debt? Can't Afford to Pay?
14-Oct-08
A leaflet to download describing the taxpayer's options and HMRC's approach to tax debt recovery
Bankruptcy - information for advisers
01-Oct-07
A comprehensive section dealing with all aspects of bankruptcy as it is likely to impact tax debt
Introduction to recovery procedings
05-Mar-07
This article discusses legal and procedural aspects of tax collection, which are common to all enforcement methods.
Negotiations with the HM Revenue and Customs
04-Mar-07
This section explores an area of tax debt that has traditionally been shrouded in mystery - how HM Revenue and Customs’ Debt Management and Banking Service negotiates with taxpayers who are unable to meet their liabilities on time.
Distraint
03-Mar-07
Distraint is a powerful weapon, which offers the Debt Management officer a quick and cost effective method of recovering HMRC debts. This article considers the situations in which it may be used, what will happen during the distraint visit and possible remedies.
County court procedings
02-Mar-07
County Court proceedings are a very common form of Court action used by HM Revenue and Customs to recover tax debts. Although they may have serious consequences, there are advantages, which may be of use in certain situations.
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