• the charge for fit and proper (F&P) testing is increasing to £150
•
the approval check fee will remain at £40
All customers will pay the £300 premises fee when they renew. However, if their turnover is less than £5,000 they can apply for a reduction. Information on how to do this is on GOV.UK.
HMRC published a discussion document last year which invited comments on the fee structure. The summary of responses to this have been published on GOV.UK.
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Direct Recovery of Debts intervention – two year review 30 April 2019
A review of Direct Recovery of Debts (DRD) activity has been published which concludes that the DRD intervention has achieved its policy objectives and has provided HMRC with a crucial lever in tackling those debtors who deliberately choose not to pay their tax debts, while being able to afford to do so.
Direct Recovery of Debts (DRD) became operational in March 2016 and gives HM Revenue and Customs (HMRC) the power to recover established debts directly from debtors’ bank and building society accounts.
The intervention targets those debtors who can and should pay, but have repeatedly refused to do so. The measure therefore helps HMRC achieve its objective of maximising collection of legally due tax revenue essential to the proper funding of vital public services, while ensuring a fair and level playing field for the vast majority of taxpayers who pay their taxes in full and on time.
When announced at Budget 2014, ministers agreed HMRC would provide Parliament with a full review of DRD after the policy had been operational for two years.
HMRC has now delivered that commitment by reviewing DRD activity from April 2016 until December 2018 and published the report ‘Review of the direct debt recovery intervention’.
This report considers whether the key policy objectives - reducing tax debt owed by securing payment in full, ensuring a fairer tax system and providing better value for money - have been achieved through focusing on the following elements: • effectiveness in collecting tax debt • impact on debtors, including vulnerable taxpayers
HMRC is committed to identifying vulnerable customers and providing those customers with the extra support they need to manage their tax affairs. Such customers, once identified, are excluded from the DRD process.
The report concludes that the DRD intervention has achieved its policy objectives and has provided HMRC with a crucial lever in tackling those debtors who deliberately choose not to pay their tax debts, while being able to afford to do so. Additional tax revenue totalling £178 million was recovered through DRD intervention, reducing any unfair advantage those debtors have over the compliant majority. The low level of complaints, objections and appeals, the extremely low level of these being upheld, and the small proportion of vulnerable customers identified further confirm that the correct debtors are being taken through formal DRD processes.
The full report is available to read on GOV.UK.
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Long overdue digital access to complain about HMRC welcomed
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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