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<p>HM Revenue & Customs (HMRC) will treat Accelerated Payments as a debt like
any other, so HMRC will be able to use their normal considerations and flexibilities
in cases of genuine hardship. HMRC will consider alternative payment arrangements
as they do with any debt. The priority in cases of genuine hardship will be to get
people onto a payment track so that the debt is paid as quickly as possible.</p><p>
</p><p>It would be complex and costly to assess the ability of all those due an Accelerated
Payment notice to pay the notice in advance of issuing it. It also risks creating
a rigid approach that does not provide the flexibility to treat individual cases on
their own terms.</p><p> </p><p>HMRC will equally be able to use their full range of
debt collection powers as necessary to recover what is owed by the taxpayer, including
insolvency powers in the most extreme cases.</p><p> </p><p> </p><p>HMRC will always
ensure that its action is proportionate and the particular action will always depend
on the precise facts and circumstances of the particular taxpayer.</p>
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