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<p>The impact of the Loan Charge was assessed and set out in the November 2017 Tax
Information and Impact Note. While the impact on individuals, households and families
was considered, no estimate was made of the number of individuals who would be made
reliant on benefits.</p><p><br> HMRC has a well-established approach to helping taxpayers
who are struggling to pay their liabilities in full, which takes full account of their
financial circumstances. HMRC will agree a sustainable and manageable payment plan
to spread the tax liability for anyone who is unable to pay in full. HMRC will not
ask people to pay more than 50 per cent of their disposable income per month, unless
they have a very high level of disposable income.</p><p> </p><p>These Time to Pay
arrangements are flexible and can be amended over time to take account of changes
in a taxpayer's circumstances.</p><p> </p>
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