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<p>Where a taxpayer cannot pay their liability in full, HMRC’s priority is to agree
a manageable and sustainable Time to Pay instalment arrangement with any taxpayer
who engages with them to seek a resolution. There is no maximum repayment period,
and these arrangements are flexible and can be updated if the taxpayer’s circumstances
change.</p><p> </p><p>In the small number of cases where the taxpayer has insufficient
disposable income to agree a Time to Pay arrangement, HMRC will pause debt collection
activity. HMRC will inform the taxpayer and aim to review each case every six to twelve
months to see if the taxpayer’s circumstances have materially changed.</p><p> </p><p>Where
a taxpayer’s circumstances materially change, HMRC will restart debt collection activity
even if a number of years have passed, because there is no statute of limitations
on tax debts. This ensures the tax system is fair to all taxpayers who pay what they
owe when they have the ability to do so.</p>
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