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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: Northern Ireland

Where distraint or summary proceedings are not possible, for

Assessed taxes (including Schedule D Legacy and SA, and CT) without property and no other assets and no accruing debt

If the taxpayer is employed, transfer the case to EIS Edinburgh (Belfast Team).

If the taxpayer is not employed, consider the recovery options/ potential.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM725000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All other taxpayers

For all other taxpayers, including companies, where you cannot enforce payment by distraint or summary proceedings transfer the case to EIS Edinburgh (Belfast Team).