DMBM450020 - Legislation: enabling the taking of proceedings

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Your ability to take proceedings to recover unpaid tax (or debts recoverable as if they were tax) is contained in both the Taxes Management Act 1970 and the Tribunals, Courts and Enforcement act 2007, as follows

Section	Type of proceedings
TMA70/S59A	All the normal type of enforcement methods apply to SA Payments on Account
TCEA 2007	Taking Contol of Goods (England and Wales)
TMA70/S61	Distraint (Northern Ireland only)
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)