SolvedDMBM450020 | Legislation: enabling the taking of proceedings
From HM Revenue & Customs · Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
Your ability to take proceedings to recover unpaid tax (or debts recoverable as if they were tax) is contained in both the Taxes Management Act 1970 and the Tribunals, Courts and Enforcement act 2007, as follows
| Section | Type of proceedings |
|---|---|
| TMA70/S59A | All the normal type of enforcement methods apply to SA Payments on Account |
| TCEA 2007 | Taking Contol of Goods (England and Wales) |
| TMA70/S61 | Distraint (Northern Ireland only) |
| TMA70/S63 | Summary warrant (Scotland only) |
| TMA70/S65 | Summary proceedings in the Magistrates’ Court (not Scotland) |
| TMA70/S66 | County court proceedings (England and Wales) |
| TMA70/S67 | Summary cause and ordinary cause (Scotland only) |
For executors and administrators, TMA70/S74(1) makes them liable for the tax chargeable on the deceased, and TMA70/S74(2) enables you to take recovery proceedings against them as you would against any other defaulter.
Additionally for National Insurance Contributions
| Legislation | Type of proceedings |
|---|---|
| Schedule 4.2 Transfer of Functions Act 1999 | Summary proceedings in the Magistrates’ Court |
| Schedule 4.3 Transfer of Functions Act 1999 | County court proceedings |
| Section 121A of the Social Security Administration Act 1992 (SSAA 1992) | Distraint (but only where the debt remains unpaid 7 days after the debtor has been served with a copy of certificate of debt under S118 SSAA 1992) |
For National Minimum Wage penalties the appropriate legislation is Section 21(5) National Minimum Wage Act 1998.
Stamp Duty Land Tax
| Legislation | Type of proceedings |
|---|---|
| Schedule 12 Finance Act 2003 | |
| Para 2(1) | Distraint (not Scotland) |
| Para 3 | Summary warrant (Scotland only) |
| Para 4 | Summary proceedings in the Magistrates’ Court (not Scotland) |
| Para 5 | County court proceedings (England and Wales) |
| Para 5 | Summary cause and ordinary cause (Scotland only) |