Corporate report

Issue briefing: our approach to debt collection

This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.

Documents

Issue briefing: our approach to debt collection

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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.

Published 23 January 2014