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<p>The current voluntary payment scheme for share fishermen was introduced to help
customers with an uncertain earning pattern to save towards their income tax liability,
which is accounted for and paid via the annual self-assessment (SA) process. The scheme
is supported by Barclays, operating special bank accounts, from which HMRC can periodically
withdraw funds.</p><p>These arrangements no longer meet banking regulations. There
has also been very low take-up of the voluntary payment scheme, so HMRC are working
with Barclays to review what services can be offered to share fishermen in future,
taking into account developments in the income tax self-assessment process and wider
tax administration as well as the payment options available to other taxpayers.</p>
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