Taxes Management Act 1970 section 66

County courts

Section 66 deals with the recovery of unpaid tax through county court proceedings in England and Wales, and in Northern Ireland.

  • HMRC can sue for and recover unpaid tax as a debt owed to the Crown through the county court, without giving up any other remedy available to it.
  • In England and Wales, there is no monetary limit on the amount that can be recovered through county court proceedings under this section.
  • In Northern Ireland, county court recovery is available only where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980.
  • In Northern Ireland, "county court" means a county court held for a division under the County Courts (Northern Ireland) Order 1980, and certain Northern Irish interpretation and procedural rules apply.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member