On 5 August, the UK HMRC published Issue Briefing: Direct Recovery of Debts, which updates an earlier briefing published in November 2014. The briefing explains the Direct Recovery of Debts (DRD) power of the HMRC that allows the recovery of tax or tax credit debt directly from the bank and building society accounts (including Individual Savings Accounts) of debtors, as well as the safeguards that will be put in place.
DRD was announced in the 2014 budget, and draft legislation for its imple…