Commentary

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

Part V5 Compliance, enforcement and appeals

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

A person in default is liable to civil penalties if he is in breach of the undertaking contained in a walking possession agreement1. The conduct concerned comprises removing, or allowing the removal of, any distrained property from the premises named in the agreement otherwise than in accordance with the consent of HMRC or in accordance with any condition imposed by them.

A “person in default” is someone who has refused or neglected to pay any tax or any amount recoverable as if it were tax2.

A “walking possession agreement” is an agreement between a person in default and HMRC. It specifies the property under distraint and the premises where it is held. HMRC agree to allow the property to remain in the custody of the person in default and

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial