Collecting Debts through PAYE: HMRC discussion paper

The Association is pleased to have the opportunity to comment on this paper.

HMRC have published a discussion paper (attached) which proposes to increase the ‘small debts’ coding out threshold from £2,000 to £3,000 from next April. HMRC’s policy objective is to reduce its costs associated with direct collection and move small debts into the PAYE system.

The ATT comments on this discussion paper, sent to HMRC on 12 May 2011, are available here in Adobe (pdf) format.

Technical Team