Open consultation

Tackling lower value tax debts

• From: HM Revenue & Customs
• Published: 23 June 2026

Summary

A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.

This consultation closes at
11:59pm on 28 August 2026

Consultation description

This consultation proposes extending existing powers to recover lower value tax debts through direct monthly deductions from customers who persistently do not engage with HMRC, with safeguards for individuals including those who require extra support.

It seeks views on the policy’s scope, operation and proposed safeguards, as well as its impacts and how to ensure it is fair and effective.

Documents

Proposals to tackle lower value tax debts

HTML

Ways to respond

Email to:

taxdebtsconsultation@hmrc.gov.uk

Published 23 June 2026