This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

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

Email the Landfill Tax Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) before considering whether insolvency action is appropriate and issuing an insolvency warning letter. In cases of doubt, speak to your manager. If they consider that enforcement proceedings are possible, but not desirable, they should liaise with the Landfill Tax Team.

Where the land is contaminated, do not take insolvency action. Instead, take county court proceedings and in the absence of payment following judgment, apply for a charging order on the land for the value of the debt if you are unable to enforce the judgment by any other means (see DMBM667350).