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<p>HMRC do not want to make anybody bankrupt, and insolvency is only ever considered
as a last resort. HMRC will work with individuals to reach sustainable and manageable
payment plans wherever possible. In line with current practice, HMRC will pause recovery
action where a taxpayer has no ability to pay, until there is a significant change
of circumstance.</p><p> </p><p>HMRC are not always the only creditor and some individuals
may choose to enter insolvency themselves based on their overall financial position.</p><p>
</p><p>Anyone who is worried about being able to pay what they owe is encouraged to
get in touch with HMRC as soon as possible on 03000 599110.</p><p> </p>
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