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<p>Since November 2008 businesses have been able to contact a dedicated Business Payment Support Line within HM Revenue and Customs to arrange the payment of tax by instalments and avoid surcharges and penalties altogether. Surcharges and penalties are not charged if the taxpayer contacts HMRC before the payment is due, HMRC agree a time to pay arrangement, and the taxpayer keeps to the agreement. Information is not readily available on VAT surcharges issued to taxpayers who have contacted HMRC and agreed time to pay after the tax became due or who have failed to keep to a time to pay agreement.</p> |