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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Enforcement action: transfers to Enforcement and Insolvency Services (EIS): identify whether case is suitable for insolvency action: special considerations - VAT deregistered traders

Insolvency action may be used to prevent further revenue loss / escalation of debt where pre- enforcement action in the DTO is inappropriate, exhausted or has failed.

All cases must be accompanied by a business case. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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

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