Skip to content
Check my options
All debt solutionsIVADebt Management PlanDebt Relief OrderBankruptcyBreathing SpaceFull and final settlementProtected Trust DeedDebt Arrangement Scheme
All types of debtDebt collectors A–ZBailiff companies A–ZLenders A–ZDebt questions answeredCredit card debtCouncil tax arrearsPersonal loansEnergy arrearsOverdraftsRent arrearsHMRC debtBuy Now Pay Later
All compareIVA vs DMPIVA vs DROIVA vs bankruptcyDMP vs DRODMP vs bankruptcyDRO vs bankruptcy
All toolsSolution comparisonMy Debt MapBudget calculatorCouncil finderLetter BuilderDebt Action PlanOffer PackLetter checkerBailiff fee checkerStatute-barred checkerBill PrioritiserContact logIf I stop payingPayoff calculatorDeadline plannerFind My DebtsMy Debt FileDRO testsSolution explorerCan bailiffs take this?Can bailiffs come in?ChecklistsDebt glossaryUK insolvency tracker
All urgent helpBailiff at the doorCouncil tax summonsCourt letter or claim formEviction threatEnergy disconnectionWages being deductedCan't afford foodCreditor threats
All local helpEnglandScotlandWalesNorthern IrelandWest MidlandsBirminghamWolverhamptonAll locations
Debt glossary How we make money
Check my options

HMRC bailiffs: taking control of goods

HMRC can send its own officers to take control of goods without going to court first. The process follows the same legal framework as other bailiffs, with a few differences worth knowing.

Applies to: England & Wales

Written by The My Debt Cleared editorial teamLast reviewed 18 October 2026Next review 18 April 2027Jurisdiction England & WalesEditorial policy
In England and Wales, HMRC can take control of goods for unpaid tax without a court judgment, using its own officers rather than private bailiff firms. It must send a notice of enforcement first and give you a chance to pay. Officers can enter by a door or usual means of entry; a warrant to enter otherwise is exceptional. Statutory fees are added and essential items cannot be taken.

What to do now

  1. Call HMRC as soon as you get a notice of enforcement — a Time to Pay arrangement is cheaper than a visit.
  2. Check any fees with the bailiff fee checker.
  3. If someone vulnerable lives with you, tell HMRC straight away.

Who visits

Taking control of goods for HMRC is done by HMRC officers. Private auctioneers employed by HMRC may collect goods for sale. HMRC’s debt collection agencies are different: they only phone, write or text and never visit. If someone at the door says they are from HMRC, ask for identification and check it using GOV.UK guidance before you pay.

Before a visit

HMRC must send you a formal notice of enforcement and warn you before taking goods, giving you the chance to pay or agree a plan first. This is the cheapest point to act — once a visit happens, a larger fee is added.

Getting in

  • Visits take place between 6am and 9pm.
  • Officers can enter by any door or usual means of entry to premises where you live, trade or keep goods.
  • A warrant to go further is described in HMRC’s own manual as exceptional and needs senior sign-off.
  • Officers must not enter or stay where the only people present are children under 16 or vulnerable people.

More on general entry rules: can bailiffs enter my home?

Controlled goods agreements

Goods may be removed straight away, or you can sign a controlled goods agreement that sets a deadline to pay. You keep using the goods but must not sell or give them away. If you break the agreement or miss the deadline, the goods can be removed and sold after written notice. Any money left after the debt and costs goes to you; any shortfall is still owed. Controlled goods agreements.

Fees

HMRC enforcement in England and Wales uses the statutory fee scale under the Taking Control of Goods (Fees) Regulations 2014: a fee for the notice stage, a larger fee at the enforcement stage plus 7.5% of the debt above a threshold, and a further fee if goods are removed for sale. The scale was increased from 1 May 2026, so check HMRC’s figures against the current amounts with the bailiff fee checker and query any difference.

What cannot be taken

Essential household items, such as basic furniture, bedding, cooking equipment and items needed for medical care, are protected, as are tools of your trade up to a set value. Goods belonging only to someone else should not be taken — keep proof of ownership. What bailiffs can take.

If something goes wrong

Complain to HMRC first. If HMRC does not put it right, you can ask the Adjudicator’s Office to look at it. If you think goods were wrongly taken, get advice quickly.

You can get free, impartial debt advice

You never have to pay for debt advice. MoneyHelper (government-backed), StepChange, National Debtline and Citizens Advice all give free, confidential advice with no obligation.

Common questions

Do HMRC bailiffs need a court order?

No. In England and Wales HMRC can take control of goods for unpaid tax without a court judgment, after sending a notice of enforcement.

Can HMRC bailiffs force entry?

Without a warrant, HMRC officers can only enter by a door or usual means of entry. HMRC's own manual describes warrants as exceptional and needing senior approval.

Are HMRC debt collectors the same as bailiffs?

No. HMRC's debt collection agencies only contact you by letter, text or phone and never visit. Taking control of goods is done by HMRC officers.

How HMRC collectsBailiffsBailiff fee checkerBailiff at the door
Check my options — under a minute