Coronavirus: Help for Taxpayers

United KingdomScotland
18/03/2020
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Special measures are being put in place at HMRC to help businesses and self-employed workers manage their tax affairs during the coronavirus crisis.

HMRC have set-up a dedicated helpline for self-employed individuals and businesses concerned about not being able to pay their tax for reasons relating to coronavirus. The helpline number is 0800 0159 559

Those in need may be able to reach bespoke “Time to Pay” agreements with HMRC to give them extra time to pay their tax liabilities. Agreements will be made on a case-by-case basis and tailored to individual circumstances and liabilities. The following help may be available:

  • payment of tax liability in instalments, typically over a period of up to 12 months;
  • suspension of debt collection proceedings; and
  • cancellation of penalties and interest where there are administrative difficulties in contacting or paying HMRC immediately.

Whilst the first contact with HMRC will be via their telephone helpline, in most cases is will be necessary to provide your repayment proposals and supporting evidence in writing. It is very important to be realistic about your repayment proposal as HMRC will not accept a proposal where they consider that the taxpayer is unlikely in practice to meet its terms. Compliance history will also be taken into account, so any previous history of non-compliance will need to be explained.

For further information and advice on how to proceed please contact Sam Dames or Kristin Shelley.

For more general tax and financial measures, see COVID-19: UK Government’s tax and financial relief measures.

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