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Issue briefing on direct recovery of tax debts

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HMRC has released an issue briefing setting out its plans for recovery of tax debts over £1,000 directly from taxpayers' bank, building society or ISA accounts, the legislation for which is now included in Summer Finance Bill 2015 (Clause 47). It updates the version first published in November 2014 and contains further information around safeguards. The scheme will be fully reviewed after two years and subject of an official report to be set before Parliament. There will be a 30-day window for debtors to lodge an objection to HMRC in any dispute, with an option for debtors to appeal against HMRC's decision to a county court on specified grounds of hardship, infringement of third party rights, or oversight by the commissioners of HMRC. There will also be a commitment to publishing statistics on the number of times this power is used. See