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This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.
Guidance for small businesses who are considering going to court to recover money they're owed.
Consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.
Guidance for creditors of a debt that has been placed in a ‘breathing space’.
This briefing explains how HMRC will recover tax or tax credit debt directly from the bank and building society accounts of the small number of people who refuse to pay, and the safeguards that will be applied.
Collection of monies owed to an insolvent, including the process for engaging contracted agents to undertake the recovery
Call HMRC if you're an authorised tax agent and need to discuss your client's debts
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