Seizures by HMRC
As readers may be aware, HMRC have the power of seizure of items which include vehicles and other goods. Taxpayers who have had items seized receive a notice which lists the items which have been seized and should also receive 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 on the way the seizure was handled (rather than its legality).
A revised notice has been published by HMRC which gives further details on appealing against a seizure, appealing the case to Tribunal and the restoration process.