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.
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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.