Commentary

A1.711 Distraint by collectors

Administration and compliance

A1.711 Distraint by collectors

Recovery of tax by distress

A1.711 Distraint by collectors

If a person neglects or refuses to pay the sum charged upon demand by the collector, the latter may distrain upon the goods and chattels of the person in default1. HMRC have issued the following factsheets explaining the process where HMRC officers can visit a taxpayer's home or business, seize possessions and arrange for them to be sold at a public auction:

  1.  

    (a)     'What to expect when we visit you' (FFC1, England and Wales;) FFC1(NI) Northern Ireland; and FFC1(S) Scotland); and

  2.  

    (b)     EF1 'Distraint—what it means for you'.

Distraint applies to partnerships and companies as well

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