Businesses with indirect tax liabilities and Employers

We expect businesses with VAT or PAYE/NIC liabilities to arrange their affairs and finances to ensure that returns are submitted and liabilities paid by the due dates. We recognise however that there may be occasions when, as a result of circumstances outside your control, this isn’t possible.

If you are in this position and we are satisfied that the business continues to be viable we may be able to offer short term assistance to help you. Any assistance will usually relate to a current debt only and depend on the immediate submission of any overdue returns and full compliance in respect of all future debts and returns.

As soon as you are aware that you are unable to meet any liability you should contact us on the telephone number shown on the latest communication you have received from us. We will ask you to:

• explain why you can’t pay in full;
• pay as much as you can immediately in order to minimise any interest or surcharge you may have to pay;
• let us have your proposals for paying the balance outstanding; and
• provide us with any supporting evidence we may require. This may include full details of the business’s financial circumstances to enable us to determine whether the business remains viable.

We will always confirm any arrangement in writing.

If we are satisfied that your financial circumstances will enable you to make payment in full we will ask you to do so. If you refuse, or if we are unable to negotiate a satisfactory settlement we will use the enforcement methods available to us to secure payment.

Difficulty paying - how can others help me gives you details of other organisations that may be able to give you advice if you are having difficulty paying.