Tax remitted is theoretically recoverable but for some special
reason the claim is not pursued or enforced.
The payment of tax that is irrecoverable in whole or in part
cannot be enforced. This situation may arise if the taxpayer
becomes bankrupt or has no assets or income, they leave the
jurisdiction or simply disappear, or they die without leaving any
estate. You should not waste valuable time and resources if you
think that the tax and/or interest due is irrecoverable.
Tax should not be remitted as irrecoverable without making a
thorough taxpayer profile (
IHTM38072) and financial assessment (
IHTM38073) of the taxpayer. You should
also have regard to the possibility of a non-resident taxpayer (
IHTM38201) returning to the UK.
