A4.618 DRD hold notice

A4.618 DRD hold notice

Where it appears to HMRC that the debtor has failed to pay a relevant sum, they may give a 'hold notice' to a deposit-holder with whom he has one or more accounts1. Not more than one hold notice may be issued per day to the same deposit-holder in relation to the same debt(s)2. Where hold notices are issued to more than one deposit-taker in respect of the same debt, the total amount which can be 'held' under those notices must not exceed the total amount due, see A4.618A3. HMRC cannot therefore hold the same debt several times over with different deposit-takers.

HMRC may cancel a hold notice, cancel its effect in relation to one or more accounts or to the held amount(s), by giving a notice to the deposit-taker and any other person who they consider is affected by the notice and who is a joint account holder or who has a beneficial interest in a relevant account. The deposit-taker, on receipt of such a notice, must, within five days, reverse or adjust (as appropriate) the action which it took on receipt of the hold notice4.

A hold notice remains in force until the deposit-taker is given5:


    •     a notice by HMRC cancelling it, or it is cancelled by the County Court on appeal, or


    •     a deduction notice (see A4.618A) in relation to the hold notice

Persons at a particular

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