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HMRC internal manual

VAT Business/Non-Business Manual

Specific issues: services provided with the recovery of debts in Northern Ireland

In Northern Ireland responsibility for the execution of judgments issued by the Courts in connection with debts is laid to the Enforcement of Judgments Office. That office is staffed by civil servants and their services are therefore outside the scope of VAT.

The Office will, where necessary, employ other people such as auctioneers and removal men to help them in their duties. These people supply their services to the Office in the course of their business. VAT will normally be chargeable on the fees and expenses they receive.