As the UK emerges from the Coronavirus pandemic and economic activity resumes, HM Revenue and Customs (HMRC) is restarting their debt collection work and will be contacting customers who have fallen behind with their tax during this difficult time.
A briefing on this topic can be found here and sets out what HMRC will do when a customer has a tax debt, the extra support that has been put in place for customers and the actions when a customer does not get in touch or refuses to pay.