Its called assets. That is all that house is - it is an asset. If house owner owes money to revenue, then revenue can go after any asset ( including the family home - which is not in any way, shape or form protected from debt) to recover money due. In due course, they could seek to sell the newly built property. They can trace the money if necessary.
Not directed at OP but for everyone else, when did people lose sight of the fact that
(a) debts should be paid
(b) if debts are not paid that creditors can and will go after all assets
(c) a family home has no magical debt free protection zone around it and is as available an asset as anything else?
mf