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Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.7 Recovery of tax by or against the Crown /Recovery of tax by taking control of goods / A1.712 Costs of taking control of goods

A1.712 Costs of taking control of goods

Administration and compliance

HMRC has powers to take control of a taxpayer's possessions and sell them to collect unpaid tax and these are described at A1.711. This article details the fees set by regulations for England, Wales and Northern Ireland which are chargeable on the debtor where the powers are used.

Taking control of goods in England and Wales

The fees chargeable, and recoverable from the debtor, in connection with the taking control of goods are specified in regulations¹. The fees are additional to the recovery by the enforcement agent of disbursements in the course of the procedure (see SI 2014/1,

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

C1.106 Allowable capital losses

B3.340A Hire purchase of plant and machinery and similar contracts

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D1.1422 Calculating NGIE and ANGIE