Part 6: Administration and enforcement Section 51 and Schedule 8: Enforcement by deduction from accounts Summary
This section and Schedule introduce a new power to allow HM Revenue & Customs (HMRC) to recover debts due to it (including tax and tax credit debts) directly from the bank and building society accounts (including cash Individual Savings Accounts) of debtors. This is also known as the Direct Recovery of Debts ("DRD").
	This power can only be used to recover debts of more than £1,000, and is subject to a number of safeguards. Only debtors who have received a face-to-face visit, have not been identified as vulnerable, have sufficient money in their accounts and have still refused to settle their debts will be considered for debt recovery through DRD. Debtors affected by this policy will have 30 days to object before any money is transferred to HMRC and HMRC must always leave a minimum of £5,000 across a debtor's accounts above the amount that has been held. If debtors, or affected third-parties, do not agree with HMRC’s decision, they will be able to appeal against this to a County Court on specified grounds, including hardship and third party rights.