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Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.
Benefit overpayments - how they happen, your responsibilities, making repayments to DWP Debt Management, appeal an overpayment decision, Direct Earnings Attachment (DEA)
Tell the office dealing with your benefit straight away if: you think…
You may have to pay the money back if you’ve been overpaid. For example,…
The Department for Work and Pensions (DWP) can recover benefit…
How you pay back the overpayment depends on: whether you’re making…
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
You can claim interest and debt recovery costs if another business is late…
The interest you can charge if another business is late paying for goods…
You can also charge a business a fixed sum for the cost of recovering a…
How to prioritise and reduce your debts, and where to get free debt advice
When debt payments can be taken from your wages, changing how much you pay, paying it off early, and reporting a change to your circumstances
How to take legal action if someone owes you money (small claims court), how much it costs, what happens next. Includes information from withdrawn guidance EX303, EX304, EX306, EX321, EX325 and EX350.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
This briefing sets out HMRC's approach to collecting tax debts and customer support as the UK emerges from the COVID-19 pandemic.
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Don’t include personal or financial information like your National Insurance number or credit card details.
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