§ Mr. Robin CookTo ask the Chancellor of the Exchequer what guidance he, or the Commissioners of the Inland Revenue, have issued in the past 12 months changing the instructions on restricting the acceptance of payment of arrears by instalments.
§ Mr. DorrellThere has been no change to the instructions issued regarding the acceptance of payment of arrears of tax by instalments. The Inland Revenue recognises that people may face temporary financial difficulties and in such circumstances the collector should be contacted at the earliest opportunity to discuss how the difficulty may be resolved. All reasonable offers of payment, including payment by instalments, are considered. There are no plans to change this practice.