HMRC has published two documents to explain how it works with individuals and businesses that owe tax, including what they can do if customers are unable to pay the tax they owe, or refuse to pay it.
- how HMRC works with customers who have a tax debt
- the support HMRC can give to customers to help them pay the tax debt that they owe
- what HMRC can do to get the tax customers owe if they refuse to pay it
The first document is entitled ‘How HMRC treats customers who have a tax debt’.
The second document is entitled ‘How HMRC supports customers who have a tax debt’.
Both documents can be found on GOV.UK.
If you have any comments on these documents, or practical experiences which demonstrate a different approach by HMRC, please let us know at atttechnical [at] att.org.uk.