Should you fail to make a payment a reminder notice will be issued. Failure to pay the reminder will result in a summons being issued by Reading Magistrates' Court.

We will ask the Magistrates to grant a Liability Order against you, which will enable us to take action to recover the debt.

This could be done in one of the following ways:

• Issuing an Attachment of Earnings Order to your employer
• Requesting the Benefits Agency to take it out of your benefits
• Instructing bailiffs to seize your possessions
• Applying for a bankruptcy order
• As a last resort a committal summons will be issued to commit you to prison.
  

If you pay the first reminder but fail to make a payment on any further instalments during the year, we will send you a second reminder.

On the third missed instalment or late payment of the year, you will not be sent any further reminders and the full amount for the year will become due immediately. You will be sent a Final Notice advising of the loss of the right to pay by instalments and requesting payment for the full amount. Failure to pay the full amount will cause a summons to be issued against you resulting in the addition of recovery costs onto your account.

If you require further advice, please contact us.

We are actively pursuing bankruptcy and insolvency proceedings against non-payers.  This is to increase the revenue collected on behalf of all taxpayers.