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  1. I had previously posted on this subject on the Taking Control of Goods...General Discussion thread a few weeks ago but unfortunately, it would seem from some recent examples that some enforcement agents and local authorities may be "unaware" of the correct position. With regards to VAT it is fair to say that there had been a great deal of confusion as to whether VAT was chargeable to debtors and this was mainly due to delays at HMRC which ultimately lead to formal announcements being made by MoJ just 2 weeks before the regulations took event on 6th April. To confuse matters even further HMRC failed to update their website with the correct information. It is my understanding that the correct information should now be on the HMRC site. The new fee scale that came into effect on 6th April provides than an enforcement agent can charge to the debtor a Compliance fee of £75 (this is charged at the time of sending a Notice of Enforcement) and if payment is not made (or a payment arrangement not agreed within the time period provided on the Notice an Enforcement) a visit can be made to the debtors premises and a "Enforcement fee' of £235 added. Unless the total debt is over £1,500 (in which case the fee of £235 is slightly increased) or goods are actually removed to storage or auctioneers....the fee scale does not provide for any further charges to be applied to the debtor. The correct position with regards to VAT, HPI fees, DVLA fees and credit card transaction fees is as follows in the following post.
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