Policy paper
HMRC issue briefing: collecting tax debts as we emerge from coronavirus (COVID-19)
This briefing sets out HMRC's approach to collecting tax debts and customer support as the UK emerges from the COVID-19 pandemic.
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As the UK emerges from the COVID-19 pandemic and economic activity resumes, we are restarting our debt collection work and will be contacting customers who have fallen behind with their tax during this difficult time.
At all times, we will take an understanding and supportive approach to dealing with those who have tax debts or are concerned about their ability to pay their tax.
This issue briefing sets out:
- what we will do when a customer has a tax debt
- the extra support that we have put in place for customers
- what we will do when a customer does not get in touch or refuses to pay
Published 30 June 2021