VCP11511 - Breach of Walking Possession Order: Why a penalty arises: What is a Breach of Walking Possession Order
Distress is the taking of possession of a debtor바카라 사이트™s goods (with certain restrictions) and then to sell those goods if the debt remains unpaid.
When distress is levied the goods may immediately be removed from the debtor바카라 사이트™s premises. However, HMRC may enter into a contractual arrangement with the debtor known as a walking possession agreement, in which the debtor agrees the property is under restraint and that the goods remain on his premises unless we consent to removal.
A walking possession order is issued to the debtor and if they remove goods from the premises without authorisation from HMRC, it is deemed a breach of the walking possession order and the debtor becomes liable to a penalty.
There are no implications under the Human Rights Act for a breach of walking possession order penalty, see VCP10160.
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