The policy, which was paused during the Covid-19 pandemic, has been restarted in a “test and learn” phase, HMRC said on Monday. The Government said in the spring statement that HMRC would restart DRD for those who choose not to pay. This allows HMRC to recover money owed by requiring banks and building societies to pay directly from a debtor’s account, and/or funds held in cash Isas. Anyone who disputes the amount owed has the automatic right to appeal, the revenue body said. “These powers are subject to robust safeguards and we’ll continue to support customers who need help with their payments.”