Direct Recovery of Debts intervention - review
A review of Direct Recovery of Debts activity between April 2016 and December 2018.
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Direct Recovery of Debts came into effect in November 2015 and gives HMRC the power to recover established debts directly from debtors’ bank and building society accounts.
This report considers whether the key policy objectives - reducing tax debt owed by securing payment in full, ensuring a fairer tax system and providing better value for money - have been achieved, focusing on the following elements:
- effectiveness in collecting tax debt
- impact on debtors, including vulnerable taxpayers