Seizure of property by HMRC or Border Force

When HMRC seizes goods, the taxpayer receives a notice listing the seized items and explaining the reasons for the seizure.

If you disagree with the seizure, you have three main options:

• Appeal the Seizure. Challenge whether HMRC had the legal right to seize the items. This must be done within the legal time limit.
• Request Restoration. Ask for the items to be returned, accepting that the seizure was lawful but seeking their return.
• Combination of Appeal and Request Restoration. Do both: challenge the legality of the seizure and request the return of the items at the same time.

You may also submit a complaint if you are unhappy with how the seizure was handled. However, complaints do not address whether the seizure itself was lawful.

HMRC or Border Force must receive your notice of claim within one calendar month of either:

• The date of seizure shown on the seizure notice (or receipt).
• The date shown on the formal notice of seizure.

HMRC has recently updated its guidance on this issue. The telephone number and opening hours in the ‘If you disagree with the outcome of the review’ section have been updated.

Our friendly Business and Tax Advisory experts are here to support you every step of the step of the way. Give them a call on 01380 723692 or email us here.