Commentary

V5.174 VAT debts—recovery proceedings in the UK

Part V5 Compliance, enforcement and appeals

V5.174 VAT debts—recovery proceedings in the UK

V5.174 VAT debts—recovery proceedings in the UK

VAT recovery by civil action

HMRC may institute proceedings in the County Court1 and may apply in a summary manner to the High Court for payment of VAT2.

A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned has not been paid3.

A disagreement regarding the quantum of an assessment is not a defence in recovery proceedings. If a person disagrees with the amount assessed his proper course is to appeal to

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