Pre-enforcement: limits in enforcement proceedings: county court proceedings (England and Wales)
There is no upper limit for taking county court action, but remember that defended actions for a debt of £50,000 or more may potentially be heard in the High Court.
There is no time limit for taking proceedings for tax. For NIC and other debts that are not tax, the Limitation Act 1980 applies, see DMBM595080.
It is therefore important to commence CCP action as early as possible for non-tax debts.