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PAYE Regulations
Collecting Tax Debts Through the Tax Code
In July 2011, we reported that the PAYE Regulations had been amended to give HMRC the powers to recover tax debts of up to £3,000 by means of an adjustment to an employee’s tax code. These powers are effective from tax year 2012/13. Recoveries are at HMRC’s discretion and can be made without the consent [...]
