Admin

Changes to direct recovery of debts raise questions about the power’s practicality

HMRC’s civil penalty system is working in line with its objectives but cannot be shown to be encouraging positive behavioural change in taxpayers, according to the Office of Tax Simplification (OTS).

The announcement follows a short research project by the office that focused on inconsistencies in the application of the fines and found them to be appropriate for the increasingly digitised nature of the tax system.

R and A Heler (TC4014)

Tax experts have applauded the government’s decision to water down controversial plans to give HMRC extra tax debt-collection powers.

Extra safeguards and additional time for consultation on direct recovery of debts (DRD) mean the measure will be delayed until after next year’s general election.

D M Morris; J Gregson (TC4098)

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HMRC have overhauled the way in which they recover tax credits overpayments.

Revenue and Customs Brief 40 (2014) explains that claimants who have been overpaid may have their award reduced to repay outstanding debts from previous claims.