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<p>HM Revenue and Customs (HMRC) wants to help people put things right and is working
hard to help individuals get out of avoidance for good.</p><p>Anybody who wants to
settle their tax affairs ahead of the 2019 loan charge or who is worried about being
able to pay what they owe should get in touch with HMRC as soon as possible.</p><p>HMRC
have already provided a number of assurances, including that they will never force
somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p>
</p><p>HMRC has also widely publicised a simplification to the process for those who
want to settle their use of DR schemes before the loan charge arises on 5 April 2019.
DR scheme users who currently have an income of less than £50,000 and are no longer
engaging in tax avoidance can agree a payment plan of up to five years without the
need to give HMRC detailed information about their income and assets. This arrangement
has been extended to seven years for scheme users who have an income of less than
£30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years
to pay what they owe or who earn £50,000 or more should still come forward and talk
to HMRC about payment terms. There are no defined minimum or maximum time periods
for payment arrangements but HMRC will ask for more information including details
of their income and assets so that they can tailor any payment plan to their individual
financial circumstances.</p><p> </p><p>HMRC takes its duty of care very seriously
for vulnerable people and people who are worried or anxious about their tax affairs.
HMRC has guidance and training in place for their staff on how to provide support,
and can refer customers to HMRC’s specialist team for those who need enhanced support
where appropriate. They will tailor their support to meet the needs of the individual.</p>
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