The policy paper confirms that HMRC will begin contacting people who have fallen behind on their tax payments during the pandemic. They continue by explaining that they will ‘take an understanding and supporting approach to dealing with those who have tax debts or are concerned about their ability to pay their tax’.

It has been stated that the key point to take into regard is that if you are able to pay your taxes then you should do so, but if you are unable to pay then they will work with you to agree a plan that will allow you to repay your debts within your means. One of the options for repaying HMRC includes planning for repayment using the Time to Pay service.

HMRC have also confirmed that refusal to communicate with them about outstanding debts after September 2021 will lead to the potential of debt collection through their enforcement powers.