Hello, Stephen here, my mom got a letter today from B'Ham Council about an outstanding balance of £1600 for 27th December 2007 to 11th January 2010, telling her she needs to pay outstanding balance or face Bailiffs. It also says "If you did not reside at the property for any period of time detailed above, please contact this office without delay to advise, as this will affect your current outstanding liability for CTax at this address". Funny thing is none was living in there at the time cos Northern Rock repossessed by end of November 2007, and on December 17th 2007 we were living somewhere else via private landlord. What I'm asking is my mom liable for the Ctax still even tho we got evicted lawfully or is someone else liable for it. Thank you.