Overview 

HM Revenue and Customs (HMRC) will take ‘enforcement action’ to get the money if you do not pay your tax bill. 

You may be able to avoid enforcement action if you contact HMRC (external link), for example if you’ve missed a payment or cannot pay on time. 

There are a number of enforcement actions HMRC can take to get the tax you owe. They can: 

• collect what you owe through your earnings or pension (external link)  

• ask debt collection agencies (external link) to collect the money  

• take things you own (external link) and sell them (if you live in England, Wales or Northern Ireland)  

• take money directly from your bank account or building society (external link)(if you live in England, Wales or Northern Ireland)  

• take you to court (external link)  

• make you bankrupt (external link) or close down your business (external link)  

If you do not pay your tax on time, you’ll probably have to pay interest on the outstanding amount. You may also have to pay a penalty or surcharge. 

How to avoid enforcement action 

Contact HMRC (external link) as soon as you can - you may be able to either: 

• get more time to pay  

• pay in instalments  

You must contact HMRC if you disagree with a tax decision (external link), for example the amount of tax you’re being asked to pay. 

See also: 

• Through your earnings or pension (external link) 

• Debt collection agencies (external link) 

• Taking control of goods (distraint) (external link) 

• From your bank or building society account (external link) 

• Court action (external link)