Individuals and Companies with direct tax liabilities

We expect you to make provision to settle any liability in full by the due date. We are aware however that there may be occasions when, as a result of circumstances outside your control, this isn’t possible.

If you can’t pay the full amount you owe, 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 details of income, expenditure, debtors, creditors and so on.

If we are satisfied that your financial circumstances indicate you are unable to make payment in full we will, wherever possible and subject to the immediate submission of any overdue returns, negotiate an arrangement that will ensure the debt is settled as quickly as possible. As part of this agreement you will agree to meet your future obligations in respect of the submission of returns and payment of liabilities by the due dates. The statutory charging of interest and any appropriate surcharges are unaffected by such an agreement. We will always confirm any agreement 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.