Tax penalty collection: some basic questions

[CAGareBrilliant]

I am being harassed by a DCA, Atdvantis, for an HMRC self-assessed penalty charge of £1200. It relates to failure to file SA two years ago - I have attempted several times to demonstrate to the HMRC that I wasn't liable as I owed no tax and therefore did not need to complete one, but they have ignored me.

 

At this stage, they are just demanding repayment in full and offer no terms, it hasn't yet reached the county court stage.

 

Couple of basic questions - just wondering if people here know the answers.

 

* Is Advantis able to use any powers beyond the normal county court processes, because this is an HMRC debt?

 

* Are they able to add charges or interest?

 

* Is this debt collectible in County Court if I did not owe tax and I told HMRC that I did not owe tax?

 

* If they obtain a CCJ, are they given any wider powers to collect other than the usual routes, so can I make a regular payment offer to the court? I am now unemployed so can afford very little.

 

Many thanks for any advice!

[Consumer dude]

Couldn't the debt have arisen for failing to submit on time even though no tax might have been due..

[CAGareBrilliant]

Couldn't the debt have arisen for failing to submit on time even though no tax might have been due..

 

Yes, I'm sure that's the reason. However, at this stage I'm just asking if because it's the HMRC, the DCA has any special powers to send bailiffs round without a CCJ, or do they still have to apply first for a CCJ? Thanks.

[BazzaS]

Yes, I'm sure that's the reason. However, at this stage I'm just asking if because it's the HMRC, the DCA has any special powers to send bailiffs round without a CCJ, or do they still have to apply first for a CCJ? Thanks.

 

HMRC don't have to obtain a CCJ. However, if HMRC use bailiffs directly (rather than a DCA), they do so with an HMRC officer responsible for the bailiff.

 

They can move to a 'distraint' without a CCJ.

 

However, HMRC's "play book" is (mostly) in the public domain, and can be a useful resource.

 

I've posted ( on a previous thread)

HMRC are also more likely to behave "by the book" than some of the horror stories re: private bailiff firm bailiffs oft seen cited on CAG. HMRC have their own collections officers for distraint: they can work with bailiffs, but if they do, the bailiff is under the direct control of the HMRC officer

http://www.hmrc.gov.uk/manuals/dmbmanual/DMBM655480.htm

This applies as long as they haven't failed to levy on goods and then taken county court action : if HMRC has a CCJ they can instruct private bailiffs - but unless there is a CCJ they have to follow HMRC's distraint procedure. Their debt management manual allows you to predict how they will behave ....... for example

http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm655050.htm

as well as "what they can and can't levy on"

http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm655130.ht

& for " indirect taxes"

http://www.hmrc.gov.uk/manuals/dmbmanual/DMBM655140.htm

 

Neither bailiff nor HMRC collections officer can force entry without a warrant for a personal (rather than business) debt.

 

They can seek a CCJ to obtain e.g. Attachment of Earnings

[CAGareBrilliant]

HMRC don't have to obtain a CCJ. However, if HMRC use bailiffs directly (rather than a DCA), they do so with an HMRC officer responsible for the bailiff.

 

They can move to a 'distraint' without a CCJ.

 

However, HMRC's "play book" is (mostly) in the public domain, and can be a useful resource.

 

I've posted ( on a previous thread)

HMRC are also more likely to behave "by the book" than some of the horror stories re: private bailiff firm bailiffs oft seen cited on CAG. HMRC have their own collections officers for distraint: they can work with bailiffs, but if they do, the bailiff is under the direct control of the HMRC officer

http://www.hmrc.gov.uk/manuals/dmbmanual/DMBM655480.htm

This applies as long as they haven't failed to levy on goods and then taken county court action : if HMRC has a CCJ they can instruct private bailiffs - but unless there is a CCJ they have to follow HMRC's distraint procedure. Their debt management manual allows you to predict how they will behave ....... for example

http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm655050.htm

as well as "what they can and can't levy on"

http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm655130.ht

& for " indirect taxes"

http://www.hmrc.gov.uk/manuals/dmbmanual/DMBM655140.htm

 

Neither bailiff nor HMRC collections officer can force entry without a warrant for a personal (rather than business) debt.

 

They can seek a CCJ to obtain e.g. Attachment of Earnings

 

Thanks for all this.

 

Can a DCA acting on their behalf just go straight to bailiff action, or does a DCA require a CCJ to act in the first instance? I assume this one will remain with DCAs, as despite threats by the previous one to pass it straight back to the HMRC, it has already been passed by the HMRC to another DCA!

 

Is it feasible that (because I am currently unemployed) I could just make the usual £1 a month offer in writing and have it accepted because it would be accepted anyway post-CCJ by the court?