HM Revenue & Customs (HMRC) have restarted their ‘Direct Recovery of Debts’ (DRD) process, which enables the collection of unpaid tax directly from bank accounts in certain circumstances.

In advance of the 2025 Autumn Budget, LITRG have made a submission to HM Treasury recommending the operation of Pay As You Earn (PAYE) on the state pension. 

If you live in England, Wales or Northern Ireland and you expect your income in the 2025/26 tax year to be more than £35,000, you have until 15 September 2025 to opt out of receiving this year’s winter fuel payment.