Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of requiring payments on accounts from self-employed workers on levels of financial hardship.

There has been no recent assessment of the potential impact of requiring payments on accounts from self-employed workers on levels of financial hardship. However, HMRC is committed to helping all taxpayers pay their taxes and urges anyone having difficulty to make contact as soon as possible, to discuss the payment options that are available.

HMRC offers Time to Pay instalment arrangements for taxpayers who cannot afford to make full payment of their tax when it is due.

HMRC also provides a Budget Payment Plan service, through which self-assessment taxpayers can make advance payments to pay off a forthcoming tax payment, such as a payment on account.

Self-Assessment taxpayers (including the self-employed) can make a claim to reduce or cancel their payments on account if they think they are excessive, or no longer due.