How do you challenge a seizure of goods by HMRC or UKBA?
If your goods have been seized by HM Revenue & Customs (HMRC) or the UK Border Agency, you can challenge the seizure and apply to have your goods returned. You should have been issued with either:
- A Notice of Seizure (sent to you if you or your agent, if you were not present when the thing was seized); or
- A Seizure Information Notice on form C156 (handed to you or your agent if HMRC seized the thing in your or their presence).
The reason for the seizure should have been explained to the person present at the time of seizure. When customs officers seize goods in transit they can also seize the vehicle that is carrying the goods.
If you intend to challenge the seizure, then you have the following options:
- Notice of Claim: Appeal against the legality of the seizure by sending HMRC or UK Border Agency a Notice of Claim; or
- Restoration: Ask HMRC in writing to return the seized item(s) to you, even if you accept that HMRC or UK Border Agency had a legal right to seize it. This is called Restoration. There is a separate appeals process for people who are dissatisfied with decisions about returning things. This involves an internal review, followed by a right to appeal to an independent Tribunal.
We can assist in contesting the legality of the seizure and negotiating with HMRC to return the seized item(s) in the meantime. Prompt action is of utmost importance where goods have been seized.
We have experience of managing Restoration negotiations with HMRC and appeals. We have experience in handling Condemnation proceedings at court and are able to provide effective and prompt advice.
Expert London HMRC & UKBA Disputes Lawyers
We can provide you with the very best representation in negotiations with HMRC and defending all forms of HMRC fraud, tax inquiry, tax fraud investigation, criminal tax evasion and HMRC enquiries and investigations. Our team specialises in successfully challenging HMRC decisions and will assist you in every aspect of the investigation.
Our specialist Tax Solicitors and Barristers deliver expert technical knowledge, strong negotiation skills and respected advice, which can make a pronounced difference to eventual tax penalties, charges and liability.
HAVE YOUR GOODS BEEN SEIZED BY HMRC or UK BORDER AGENCY? Our Lawyers are here to help and are able to provide clear advice and information to assist you. We regularly negotiate and defend seizures on behalf of our clients. Just call us on 0207 1830 529, or email .