Policy paper

Draft legislation: Collection of debt - coding out

Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.

• From: HM Revenue & Customs
• Published: 25 July 2014

Documents

Coding out - HMT Order

PDF, 89.7 KB, 2 pages

Explanatory memorandum - HMT Order

PDF, 103 KB, 3 pages

Coding out - HMRC Regulations

PDF, 170 KB, 3 pages

Explanatory memorandum - HMRC Regulations

PDF, 105 KB, 4 pages

Details

HM Revenue and Customs (HMRC) has published 2 draft Statutory Instruments for external technical consultation. A tax information and impact note for this measure was published alongside these draft Statutory Instruments and is available at: Collection of Debt - coding out

Comments on the draft Statutory Instruments should be sent by email to john.tully@hmrc.gsi.gov.uk by 22 August 2014.

Published 25 July 2014