HMRC bailiffs and tax debt enforcement

Who actually visits

HMRC says its debt collection agencies contact people only “by letter, text message, phone” and “will never visit you at your home or place of work”. A visit about a tax debt is therefore made by an HMRC officer.

HMRC describes enforcement as something it uses “only as a last resort”, and says: “We will always warn you and offer you an opportunity to pay what you owe before removing any of your possessions.”

What an HMRC visit involves

1. Notice of Enforcement

   HMRC first issues a formal notice. The same 14 clear days’ minimum applies as for any other enforcement in England and Wales.

2. 6am to 9pm

   A visit

   An officer asks for payment. If it is not made, HMRC says the officer “will list your possessions which may be able to be sold to cover the debt” and the costs of selling them.

3. A controlled goods agreement

   The officer either takes goods straight away or asks for a controlled goods agreement with a deadline for payment. The goods stay where they are and can still be used, but cannot be sold or given away.

4. Removal and sale

   If the deadline passes, HMRC says it will write to give notice before removing goods. Listing can only be done by an HMRC officer, but collection can be carried out by private auctioneers, and HMRC says they can use a locksmith to enter premises if necessary.

Two differences from other bailiffs

The fees

Enforcement by HMRC falls under the same statutory scale as other non-High Court enforcement: £79 at the notice stage, £247 when goods are taken into control and £116 if they are removed and sold, with 7.5% of the debt above £1,900 added at the last two stages.

When this page was checked, HMRC’s own guidance still listed the figures that applied before 1 May 2026.

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Other ways HMRC can collect

Taking goods is one of several powers, and HMRC says it chooses between them case by case.

• A changed tax code, so the debt is collected through PAYE.
• Direct recovery from a bank or building society account, where £1,000 or more is owed and enough would be left for reasonable living costs.
• County court action, leading to an attachment of earnings order, a third party debt order or a charging order on property.
• Insolvency: a bankruptcy petition against an individual, or winding up a company. HMRC calls this “a final course of action”.

What can pause it

• A Time to Pay arrangement. HMRC agrees instalments based on what is affordable. Its Payment Support Service handles these.
• Disputing the amount. HMRC asks people who disagree with a debt to contact it.
• Breathing Space. Government guidance says tax debts are likely to qualify, where a debt adviser confirms the person meets the conditions.

HMRC also says it will accept a tax agent, friend or family member acting on someone’s behalf, and that an officer’s identity can be confirmed with it before any payment is made.

Scotland and Northern Ireland

In Scotland HMRC applies to the sheriff court for a summary warrant and instructs sheriff officers, who serve a charge giving 14 days to pay. In Northern Ireland HMRC uses distraint, with visits between sunrise and sunset.

Common questions