Policy paper

Draft legislation: the Enforcement by Deduction from Accounts (Information) Regulations 2015

Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.



These regulations prescribe what information a deposit-taker must provide to HM Revenue and Customs (HMRC), on receipt of either an information notice or hold notice, to allow HMRC to determine whether Direct Recovery of Debt action is appropriate for the relevant debtor, and whether the process has been carried out correctly.

Published 15 July 2015