HMRC Collection and Enforcement 18 Apr 2012 Gemma Latest News, PAYE, Tax No comment As from 06.04.2012, HMRC will claim fixed costs where County Court action to recover unpaid tax is conducted by HMRC’s own staff. Also HMRC will be able to require employers to provide security for non-payment of PAYE tax. Related posts: Understanding those ‘payments on account’ Self Assessment Penalties Self Assessment Diary 2011/2012 New HMRC Power for Non Payment of PAYE HMRC Penalties for missing the tax return deadline