Corporate report

Your rights and responsibilities

Updated 30 April 2026

How we can take money from your accounts

To recover the amount you owe, we can instruct banks and building societies to tell us how much money you have in your sole or joint accounts, including cash ISAs. We can then place a hold on your accounts up to the amount you owe. We can then take the amount on hold towards payment of the amount you owe.

However, we can only place a hold on your accounts if there are enough funds across all your accounts to leave an available balance of at least £5,000. This amount is based on your total balance, not each account separately.

Joint accounts

For a joint account, we’ll assume each account holder holds an equal share of the funds. For example, if you have a joint account with one other person, we’ll assume that only 50% of the account balance belongs to you when considering a hold on the account.

We won’t share details of the debt with the other joint account holders, but we have to tell them that a hold has been placed on part of the account. This is because they can object to the hold in certain circumstances.

Your right to object

You have 30 Calendar days from the date we send you a copy of hold notice (our letter to the bank or building society) to tell us if you think the hold is wrong.

The hold notice will show the amount we’ve asked the bank to put on hold. Before we can take this money to pay your debt, you can object if any of the following apply:

• you’ve already paid the debt in whole or in part

• at the time you were given the hold notice, there was no relevant sum due, as defined in paragraph 2 of Schedule 8 to the Finance (No 2) Act 2015

• at the time you were given the hold notice, you didn’t hold the account in question

• the hold notice will cause exceptional hardship to you or another person

• a third party has a beneficial interest in the account

These are the only grounds on which we can consider an objection to the hold on your accounts. You’ll need to explain why you’re objecting and include any supporting evidence.

You must send us your objection in writing by Royal Mail ‘signed for’ post to:

DM – Direct Recovery of Debt
HM Revenue and Customs
BX9 2ED

We must receive your objection within 30 calendar days of the date on the hold notice.

If you sent your objection to another HMRC address, please resend it to the address above to make sure it is considered within the legal time limits.

What happens next

If you do not object within 30 calendar days

If we do not receive an objection within 30 calendars, and you haven’t paid in full or agreed a payment plan, we will tell your bank or building society to take the money on hold from your account.

Your bank will then send the money to us to pay off the amount you owe.

If you send an objection within 30 calendar days

If you send us an objection within the 30 calendar day deadline, we will look at your objection and make a decision within 30 working days of receiving it.

If we decide not to accept your objection, you have the right to appeal our decision to a county court.

If you need to check the amount you owe or discuss a change in your circumstances, contact HMRC by telephone using the numbers below.

You cannot send an objection by telephone.

Objections must be submitted in writing as explained in the section above.

Corporation Tax: 0300 200 3840
PAYE: 0300 200 3810
VAT: 0300 200 3830
Self-Assessment: 0300 200 3820

If you do not agree with our decision 

England and Wales

If you disagree with our decision on your objection, you can appeal to a County Court.

What you need to do:

1. Send your appeal in writing within 30 calendar days of the date you receive our decision letter.
2. Fill in appeal form N161 and send it to a County Court.
   • Guidance and forms - Give details of your appeal to the court: Form N161 - GOV.UK
   • Find your local County Court address – Find a court or tribunal - GOV.UK
3. Send HMRC a copy of your completed appeal form within 30 days of the date you receive our decision letter.

Where to send your copy:

HMRC Legal Group
14 Westfield Avenue
Stratford
LONDON
E20 1HZ

Or you can email it to us at: newproceedings@hmrc.gov.uk

Once we receive your appeal copy, we can pause further action until the County Court has made a decision.

Northern Ireland

To appeal to the County Court in Northern Ireland:

1. Complete the Notice of Appeal in Appendix A. https://www.justice-ni.gov.uk/sites/default/files/publications/justice/p_uf_Notice_of_Appeal_to_CountyCourt.pdf
2. Submit the completed Notice to your local County Court Division Courthouse, addressed to the Chief Clerk. Find your local Courts and Tribunals address.
3. File the original HMRC decision letter and proof that you sent it with the Chief Clerk at least 28 days before the hearing.
4. Send HMRC a copy of your completed appeal form within 30 days of the date you receive our decision letter.

Where to send your copy:

HMRC Legal Group
14 Westfield Avenue
Stratford
LONDON
E20 1HZ

Or you can email it to us at: newproceedings@hmrc.gov.uk

Once we receive your appeal copy, we can pause further action until the Court has made a decision.