As you have access to funds then worst case scenario (if all other avenues have been exhausted or no payments are forthcoming) the yes they can ask that the pension fund be used to pay the amounts owed.
However - if the pension pot is not at a stage where it is viably available (you are of pension age) then they cannot take anything from it.
Yes down draws are income and liable to tax (Only the initial 25% of a pot at the appropriate time can be taken tax free)
I have not read any of the correspondence form HMRC as I have gone into this question answering what you asked, and now you are asking me to get involved in direct communications and HMRCs findings (this is wwere I refer to the fact this is getting more complex as you now are asking me to act in a official capacity with real time information, rather than offer advise and information based on your original post)
If you wish me to read his findings and conclusions and comment on them then this is where the additional services and costs some into play I am afraid (this is clearly Just Answers policy)
If you wish me to proceed, then I can send an additional services request unsuspecting a fee I feel fair to
1) Look at the correspondence and
2) Comment on those relating to travel to and from Devon and also the working from home costs and how they tie win with the legislation and advsie already given and
3) Whether I feel there is any scope of arguing these points.
This would then take this onto being a good half how to hours work - along with any potential follow up questions so I can send a proposal which you can choose to accept or not - does that sound reasonable
But I do fear you will not like my findings as I can assure you (as ex HMRC) that they do not make the rules up as they go along - but they do I accept make mistakes, but so far this does not seem to be the case where, as I gave you my expert answer (based on legislation) from the beginning of this Q & A exchange and this has not deterred so far, and if there was ANYWAY I could better this for you - I most certainly would
Just because HMRC did not challenge that point of home expenses before does not set a precedent if they reviewed it AND then accepted it - that DOES set a precedent and your arguments towards what has previously been allowed, such as trips to Frankfurt - is completely different as this was not from one place of abode to another -
Your heath and the need to work as you did has no bearing - might ir surprise you to learn I have a condition that prevents me from holding down standard employment - so self employment allows me to work at night - or stop when I need to - so I do not always go to my office away from home and often divert calls and work to my home - YET my travel to and from the office space I use is NORMAL Travel and I cannot claim as an expense - but I have to do this so I can manage my workload and clients - and I work from home nearly all the time now - Would this afford me a different business expense claim- no it does not so I work as per HMRC ruling ONLY and claim only what is a genuine business expense until such time that might incompletely change ans then I will revisit what is then allowable (so I spend at least 50 hours a week working from home and claim £3 a week!
I do not usually divulge my personal life to customers but I need you to see I DO understand
I shall send you an additional services request -