New safeguards are set to accompany the UK tax authority's powers to recover debts from the accounts of those who are able to pay what they owe but have not done so.

The UK government has confirmed it will “modernise and strengthen” HM Revenue & Customs' powers to take unpaid tax bills directly from individuals' bank accounts.

Improved safeguards for the direct recovery of debt (DRD) were first announced in November 2014 under the Conservative and Liberal Democrat coalition government following widespread concerns about the new powers. The government has now confirmed the DRD legislation will come into force alongside safeguards aimed at protecting vulnerable taxpayers.

“Having widely consulted, this measure will be subject to robust safeguards including a county court appeal process and a face-to-face visit to every debtor before they are considered for debt recovery through this measure,” HM Treasury said in a policy paper supporting last week's Summer Budget.

The DRD powers, to be included in the Summer Finance Bill 2015, will enable the direct recovery of tax and tax credit debts from bank and building society accounts, including funds held in cash individual savings accounts. 

Elsewhere in the paper, the government revealed it will boost funding to HMRC by more than £60 million ($93 million) over the next five years to enhance investigations into serious and complex tax crime. The crackdown, which will be focusing on wealthy individuals and corporates, seeks to raise £600 million by the end of the Parliament.