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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Legislation: enabling the taking of proceedings

Your ability to take proceedings to recover unpaid tax (or debts recoverable as if they were tax) is contained in the Taxes Management Act 1970, as follows

Section Type of proceedings
   
TMA70/S59A All the normal type of enforcement methods apply to SA Payments on Account
TMA70/S61 Distraint (not Scotland)
TMA70/S63 Summary warrant (Scotland only)
TMA70/S65 Summary proceedings in the Magistrates’ Court (not Scotland)
TMA70/S66 County court proceedings (England and Wales)
TMA70/S67 Summary cause and ordinary cause (Scotland only)

For executors and administrators, TMA70/S74(1) makes them liable for the tax chargeable on the deceased, and TMA70/S74(2) enables you to take recovery proceedings against them as you would against any other defaulter.

Additionally for National Insurance Contributions 

Legislation Type of proceedings
   
Schedule 4.2 Transfer of Functions Act 1999 Summary proceedings in the Magistrates’ Court
Schedule 4.3 Transfer of Functions Act 1999 County court proceedings
Section 121A of the Social Security Administration Act 1992 (SSAA 1992) Distraint (but only where the debt remains unpaid 7 days after the debtor has been served with a copy of certificate of debt under S118 SSAA 1992)

For National Minimum Wage penalties the appropriate legislation is Section 21(5) National Minimum Wage Act 1998.

Stamp Duty Land Tax

Legislation Type of proceedings
   
Schedule 12 Finance Act 2003  
Para 2(1) Distraint (not Scotland)
Para 3 Summary warrant (Scotland only)
Para 4 Summary proceedings in the Magistrates’ Court (not Scotland)
Para 5 County court proceedings (England and Wales)
Para 5 Summary cause and ordinary cause (Scotland only)