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This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.
How to take legal action if someone owes you money (small claims court), how much it costs, what happens next. Includes information from withdrawn guidance EX303, EX304, EX306, EX321, EX325 and EX350.
You can apply to a county court to claim money you’re owed by a person or…
You must pay a court fee when you make your claim. If you know the claim…
You can claim interest on the money you’re owed. The interest will be…
You can make your claim online, unless: you do not know how much money you…
Your claim, including your name and address, will be sent to the person or…
Mediation is when an impartial professional (the mediator) helps both…
If there’s a hearing, you can: represent yourself pay for a barrister or…
You can ask the court to collect payment from the person or business who…
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as...
Director of vehicle body repair company took £50,000 Bounce Back Loan even though company was no longer trading.
Employment Tribunal decision.
Enforcement visits in 2013 to businesses in the Blackburn region, including civil penalties imposed, money collected, and the number of suspects encountered, arrested and removed from the country.
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