VAT Debts

HM Revenue and Customs (HMRC) officers are able to seize goods in respect of defaults on payment of VAT, but HMRC must first send a written demand for immediate payment.

If you fail to respond to the demand, HMRC will prepare a distress warrant. This can be done without a court order. The distress warrant must be signed by a higher executive officer and will contain details of the arrears and the name of the person who has been authorized to seize goods.