January 2014
HMRC has issued a brief explaining what individuals and businesses should do if they cannot pay a debt to HMRC and what they can do to help.
“The overwhelming majority of taxpayers — more than 90 per cent — pay their taxes in full by the due date. For the small proportion of taxpayers who do not pay on time, we support those in genuine difficulty and actively pursue those who seek to avoid paying. This briefing explains what individuals and businesses should do if they cannot pay what they owe to us.”