HMRC - Reducing Debt from Unpaid Criminal Financial Penalties 2025
Summary
HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) for 2025 concerning the reduction of debt from unpaid criminal financial penalties. This agreement facilitates data sharing between HMRC and Scottish Courts and Tribunal Services to improve the collection of criminal penalties.
What changed
HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) for 2025, establishing a framework for reducing debt from unpaid criminal financial penalties. This agreement, published under the Digital Economy Act 2017, enables data sharing between HMRC and Scottish Courts and Tribunal Services (SCTS) Fines Enforcement Officers (FEO).
The primary objective is to allow SCTS FEOs to proactively engage with fine payers, offer advice, and apply sanctions for wilful default, thereby improving the timely and efficient collection of criminal penalties. The expected benefits include a more consistent approach to fines, reduced government debt, improved support for fine payers, and increased operational efficiency for SCTS.
What to do next
- Review the Memorandum of Understanding for details on data sharing for criminal financial penalties.
- Understand the implications for engagement with fine payers and sanction application by SCTS Fines Enforcement Officers.
Source document (simplified)
Transparency data
Reducing debt from unpaid criminal financial penalties 2025
The Memorandum of Understanding (MoU) for the purposes of reducing debt from unpaid criminal financial penalties was agreed and put in place in 2025.
From: HM Revenue & Customs Published 19 March 2026 Get emails about this page
Applies to Scotland
Documents
Memorandum of understanding: For the purposes of reducing debt from unpaid Criminal Financial Penalties
Ref: RIS MoU 2025
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Details
This agreement is published as part of the Code of Practice for public authorities disclosing information under chapters 1, 3 and 4 (Public Service Delivery, Debt and Fraud) of part 5 of the Digital Economy Act 2017.
The purpose of this data share is to provide Scottish Courts and Tribunal Services (SCTS) Fines Enforcement Officers (FEO) with information that may allow them to:
- proactively engage with fine payers to offer them information and advice allowing them to maintain responsibility for complying with any agreed payment plans
- apply sanctions to deal with wilful default allowing criminal penalties to be collected on a more timely and efficient basis
The benefits to SCTS include: consistent approach to fines, reduced debt owed to government, improved support to fine payers, increased efficiency, and reduced number of fines enquiry hearings.
Updates to this page
Published 19 March 2026
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