Policy paper

Direct recovery of HM Revenue and Customs debts from debtors' bank and building society accounts

This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.

Documents

Details

The measure will allow HM Revenue and Customs to secure payment of tax and tax credit debts directly from debtors’ bank and building society accounts that have a minimum aggregate credit of £5,000. Additional safeguards have been included following consultation.

Updates to this page

Published 8 July 2015

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