For most tax debts — including Self Assessment, VAT and PAYE — HMRC can enforce collection without needing a court order. They can send enforcement agents (bailiffs), take money directly from bank accounts through Direct Recovery of Debts, and change your tax code to recover debts through PAYE.
They can also make a Summary Warrant in Scotland or apply for a County Court Judgment in the rest of the UK. In serious cases — usually involving fraud or persistent non-payment — HMRC can petition for your bankruptcy.
The counterweight is that HMRC is often more open to structured repayment plans than commercial creditors. Their 'Time to Pay' arrangements let you spread tax due over months (occasionally years), typically without further enforcement while payments are maintained.
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