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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: taking control of goods (TCoG): changes to the debt after enforcement commences

Reduction in amount due

If the amount on the Notice of Enforcement is reduced then you can continue the action for the lower amount.

Increase in amount due

If the amount due is increased and exceeds the amount on the Notice of Enforcement, you can only legally continue the action for the original lower amount. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) If the difference is small then you may choose to continue the action for the lower amount; however, if you want to pursue the full revised amount you should vacate any fees and start a fresh process.

Changes to debt type due

If the debt has changed (for example, a determination, or a VAT assessment has been replaced by a return), then you cannot continue with that action and you should therefore vacate any unpaid associated fees.

Where you have a linked set of work items and not all are affected by the changes to debt type, you may choose to continue with the enforcement action for the unaffected debts (depending on the debt balance and circumstances). If you do continue, the fees already incurred will stand. Any future fees must be calculated on the revised amount (covered by the Notice of Enforcement) that is being pursued.