Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 September 2020 to Question 94333 on Football: taxation, if he will require HMRC to not take action against professional football clubs who find themselves unable to meet their tax obligations as a result of the restrictions imposed as a result of the covid-19 outbreak.

HMRC continue to speak to individual clubs, sporting bodies and DCMS to ensure they can give support to businesses experiencing difficulty paying their liabilities. Where clubs have been unable to pay in full, Time to Pay (TTP) arrangements have been agreed. For those unable to submit acceptable proposals or make any payments, HMRC continue to maintain a dialogue with them.

In accordance with the moratorium introduced as part of the Corporate Insolvency and Governance Act 2020, along with other creditors, HMRC cannot currently initiate any winding up action against companies. This is in place until 31 December 2020.