Hmrc Debt Collection Guideline For Collectors & Creditors

If you do not pay your tax bills, whether it is your self-assessment tax, Corporation tax, VAT or any other statutory payments, HMRC can go for enforcement action to recover the payments from you. And this arrangement is something most us would like to avoid.

Source: http://www.doshiaccountants.co.uk/post/hmrc-guidance-on-collecting-debts