Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 14 January 2015 to Question 220189, whether his Department has developed specific guidelines to ensure that HM Revenue and Customs acts reasonably when dealing with taxpayers who seek additional time to pay as a consequence of accelerated payment notices.

HM Revenue and Customs (HMRC) writes to individuals some weeks before issuing an Accelerated Payment notice, letting them know that one is on its way. The most important thing for anyone who thinks they might have genuine difficulty in paying the amounts due under an Accelerated Payment notice is to contact HMRC to discuss possible alternative payment arrangements.

In cases of genuine hardship, HMRC will consider time to pay. 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 has put in place standard guidelines for staff dealing with these requests and these are carefully monitored.

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.