DMBM605470 - Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: Northern Ireland
Where distraint or summary proceedings are not possible, for
Assessed taxes (including Schedule D Legacy and SA, and CT) without property and no other assets and no accruing debt
If the taxpayer is employed, transfer the case to EIS Edinburgh (Belfast Team).
If the taxpayer is not employed, consider the recovery options/ potential.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
All other taxpayers
For all other taxpayers, including companies, where you cannot enforce payment by distraint or summary proceedings transfer the case to EIS Edinburgh (Belfast Team).