Collecting tax debts after coronavirus

HMRC has published a paper Collecting tax debts as we emerge from coronavirus (covid-19) setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus pandemic. The briefing sets out:

• what HMRC will do when a taxpayer has a tax debt (including consideration of time to pay arrangements, potential deferrals and review of Covid-related support measures available);
• the extra support HMRC has put in place for taxpayers (including the Debt Respite Scheme, in England and Wales); and
• what HMRC will do when a taxpayer does not get in touch or refuses to pay (from September 2021 this may include using HMRC’s enforcement powers).