DMBM605470 - Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: Northern Ireland

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Where distraint or summary proceedings are not possible, for

Assessed taxes (including Schedule D Legacy and SA, and CT) without property and no other assets and no accruing debt

If the taxpayer is employed, transfer the case to EIS Edinburgh (Belfast Team).

If the taxpayer is not employed, consider the recovery options/ potential.

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All other taxpayers

For all other taxpayers, including companies, where you cannot enforce payment by distraint or summary proceedings transfer the case to EIS Edinburgh (Belfast Team).