HMRC have updated their guidance What will happen if you do not pay your tax bill.
The list of debt collection agencies that HMRC may use to settle a debt has been updated.
https://www.gov.uk/guidance/what-will-happen-if-you-do-not-pay-your-tax-bill
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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.