I deal with a company which filed its tax return just before 31 December 2010. The return showed overpaid corporation tax of approximately £900,000. HMRC have been chased numerous times for repayment, but it is now 3 months since the amount was repayable and the repayment just isn't being processed. Every time I speak to HMRC, they promise it's on the way and it never is. They agree that the amount is overpaid, but apparently there is some technical issue on their computer which means the correct repayable amount is not being shown.
If this was an ordinary trading debt, the company would have threatened legal action to recover the debt. And if the amount remained unpaid in a few more months, the company would normally instruct its solicitors to take legal action to recover the debt.
Does anyone have any views or experience on taking legal action to recover a debt from HMRC?