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This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.
Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
If you're owed money in a bankruptcy or company liquidation case, use a Proof of Debt form to register as a creditor and make a claim for the money you're owed
General
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as...
What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn...
Call HMRC if you're an authorised tax agent and need to discuss your client's debts
HMT management information about the Coronavirus Business Interruption Loan Scheme (CBILS), Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme.
How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.
Check timescales for the Legal Aid Agency (LAA) to process your work (eg prior authority application, graduated fee claims).
Don’t include personal or financial information like your National Insurance number or credit card details.
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