Threshold for recovering debts through PAYE raised

Implementation date: 20 July 2011

The threshold for recovering relevant debts through the PAYE system, owed by individuals to HM Revenue and Customs, is increased from £2,000 to £3,000. The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2011 (SI 2011/1585) and the Income Tax (Pay As You Earn) (Amendment) (No.3) Regulations 2011 (SI 2011/1584) can be viewed on the UK legislation website.