A Visit From The Bailiff A small clerical error, which gave rise to an administrative oversight, almost resulted in my business assets - including my computer, the tool of my trade - being confiscated by a court to pay a debt I did not owe.

For years, at each of my quarterly returns, I had excess Value Added Tax to pay to the Customs & Excise. This time, however, I had bought a lot of new equipment and consumables. My sales had been at their normal level. As a result, this time I was due to receive a VAT refund from the Customs & Excise. Trying to be helpful, I thought I would explain in a little note on my VAT return how the unusual situation had arisen. I did a little sum in the margin next to the box in which the relevant amount was shown.

About a month later I received a letter from Customs & Excise demanding immediate payment of about £1400. This was one of the figures which occurred in my little sum in the margin. I wrote back explaining as fully as I could that I did not owe them that amount and that, in fact, I was due the refund I had calculated. I heard nothing.

Another month later, two men turned up at my door unannounced. They said they were from the VAT Office and had come to collect the £1400 I owed. I said I did not have £1400 and that I did not owe them £1400. They asked if they could see my accounts. I agreed.

They came into my house. Once in my study, one of them started to look around and write things down. I asked what he was doing. He said he was a bailiff and that he was making a list of my goods and assets on which to issue an order of distrainment. He had not told me he was a bailiff before entering my house. He had given me the impression he was merely an inspector who wanted to see my accounts.

They scrutinised my accounts. They agreed that I owed nothing and was due a refund. I told them that I had explained everything in my letter. They said they knew nothing of any letter. They had just been briefed to recover the money. I asked to see his brief. He opened his folder. It contained all of about 5 sheets of paper. They fell out onto my desk - including my letter! I asked the man to read the letter. He did. He was embarrassed. He said casually words to the effect, "Well, that's all right, then".

He advised me that it was not a good idea to make notes in the margin of the VAT form. It confused the data entry clerks. Then they got up and went away. I felt sick and distraught for days afterwards. It is very traumatic to have people with state power turn up suddenly and unexpectedly to confiscate your goods. Without my computer I could not possibly have fulfilled my contractual obligations to my clients. I had software I was developing for them. All kinds of catastrophes could have taken place before I could have resolved the situation and got it returned to me.

[I heard somewhere that the tools of one's trade are protected from the bailiff. But only, I am led to believe, up to the value of £250. The basic tool of my trade is my computer. Without it I could do no work at all, even if it were offered to me. My computer is valued at about £3000. For £250 I should think they would be able to leave me with the keyboard!]

I had no warning. No solicitor's letter. No hearing, No trial in a court of law. Whether or not the Customs & Excise acted legally or not is irrelevant. It could have ruined me there and then just over a slight error by a data entry operator. The mind of a cretin controlling the power of the law is a dangerous and fearful thing for the individual.