IHTM38293 - Notices of Determination (NODs): what to do if the taxpayer does not appeal

In the absence of an appeal within 40 days you should prepare papers for the Collector or Solicitors Office.

For more information see County Court action ( IHTM38361) for debts up to £15,000 and High Court action ( IHTM38381) for debts of £15001 or more.