HMRC GUIDANCE on how it will deal with vulnerable taxpayers facing direct recovery of debts (DRD) threats is vague, offering no protection for those unfortunate enough to be in this category, let alone any indicator of exactly what tax officials will do once 'vulnerability' has been established. The government's announcement in the postelection Budget that it was still going to allow HMRC to collect tax directly from taxpayers' UK bank accounts would have worried many tax advisers, despite assurances that safeguards would be put in place to protect the vulnerable. Last December, HMRC published guidance on how it envisages dealing with vulnerable customers, setting out four indicators of vulnerability. These include a disability or long-term health condition; temporary illness, physical or mental health condition; personal issues such as bereavement and redundancy; and low levels of literacy, numeracy and education.
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