HMRC's tax debt reduction efforts

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When tax owed to HM Revenue & Customs (HMRC) becomes overdue for payment, it is classified as tax debt. In 2023, HMRC published its tax debt strategy, with an update in 2025. It aims to make it as easy as possible for customers who can pay to do so, support those who need help and take effective enforcement action against those who refuse to pay or cooperate.

At the end of 2024-25, HMRC was owed £42.8 billion in tax debt, or 5% of total tax receipts. In the five years leading up to the pandemic, the tax debt balance averaged at around £15 billion, or 2.5% of tax receipts. The PAC reported on HMRC’s management of tax debt in 2022, finding that the pandemic had changed the nature and scale of tax debt, with an enormous task for HMRC to bring tax debt back to pre-pandemic levels, and expressing a lack of confidence in HMRC’s ability to do so. Its 2025 report into HMRC’s customer service and accounts found that its investment in debt management had not sufficiently reduced the amount of tax owed.

In autumn 2026, the National Audit Office (NAO) publishes its report into HMRC’s management of tax debt, examining whether the tax authority is well-placed to reduce the tax debt balance in line with its strategic ambition while managing the flow of new tax debt.

Proceeding from the NAO’s report, the PAC will take evidence from senior HMRC officials as it scrutinises HMRC’s attempts to reduce the tax debt balance.

If you have evidence on these issues please submit it at the link below by 23:59 on Tuesday 13 October 2026.

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