A4.616 Conditions

Under DRD HMRC can only collect a tax debt which can be classified as a 'relevant sum' under the legislation, ie an amount legally due to HMRC either by statute or under a contract settlement1, in relation to which the following conditions are met:


    (a)     the amount of the debt is at least £1,0002


    (b)     the debt must be must be either3:


      –     an 'established debt', ie one where there is 'no possibility' that the amount due will be overturned on appeal, either because there is no right of appeal or, if there is such a right, the

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