Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make it his policy to keep under review HM Revenue and Customs' conduct when dealing with taxpayers who seek additional time to pay as a consequence of Accelerated Payments Notices.

HM Revenue and Customs (HMRC) will treat Accelerated payments as a debt like any other, so will be able to use their normal considerations and flexibilities in cases of genuine hardship.

In cases of genuine hardship, HMRC will consider alternative payment arrangements, as it does with any debt. The priority in cases of genuine hardship will be to get people on to a payment track so that the debt is paid as quickly as possible

HMRC writes to individuals some weeks before issuing an Accelerated Payment notice, letting them know that one is on its way and advising anyone who may have difficulty paying to get in touch to discuss their particular circumstances.

HMRC will always ensure that its action is proportionate and that it is realistic that any agreed payment tracks will result in the liability being paid.