What to do if assets are seized by HMRC
HMRC have updated Notice 12A entitled ‘What you can do if things are seized by HMRC’. This also explains HMRC’s power to seize items including vehicles and other goods. The notice cancels and replaces the previous version published in April 2009.
Taxpayers who have had items seized should receive a list of the items which have been seized and an explanation of the reason for the seizure.
Once items have been seized, taxpayers have three options:
- Appealing against the legality of the seizure.
- Asking for restoration. This is where the taxpayer asks for an item back even where HMRC had a legal right to seize it.
- A combination of the first two options.
Taxpayers also have a further option of lodging a complaint about the way the seizure was handled (rather than its legality). The Notice gives further details on appealing against a seizure, appealing the case to tribunal and the restoration process.