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並前往https://www.companydebt.com/hmrc-tax-problems/cant-pay-vat/hmrc-vat-issues-ive-received-a-distraint-order-notice/

Distraint Order Notice by HMRC - Definition, Rights, Advice

Who can Serve a 'Warning of Enforcement by Distraint' Letter? Relevant for any Type of tax Liability; Notification by an HMRC Officer; What Should you do?

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