Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the HMRC criteria for determinations to continue or discontinue the pursuit of tax debts by share fishermen are.

All taxpayers should pay what they owe in order to fund public services. Therefore HMRC will seek to pursue tax that is rightly owed wherever that is possible. There are, however, situations where it is not possible to make recoveries, for example, where the customer is unable to pay, has no assets, and has ceased trading, or where HMRC is not able to locate the customer (for example, they have no fixed address or where HMRC is not able to trace their location).