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Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

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Business Payment Support Service

HMRC has responded to the current economic conditions by establishing a Business Payment Support Service to help any business worried about meeting tax, National Insurance or other payment owed to HMRC, or anticipates that payments coming due will cause problems.

The ICAI has been informed by HMRC that it encourages all agents/accountants to be proactive in advising clients to make use of the service which aims to discuss payment options to help deal with temporary cashflow difficulties.

The scope of the service

The service is designed to assist all businesses (large and small) that will be unable to pay their tax. The service is primarily available to self-employed people and companies but can be used by any taxpayers who are having difficulty in meeting their tax liabilities. It covers most taxes and duties including Income Tax, Corporation Tax, VAT, PAYE and National Insurance.

To qualify the business / client will be:

  • in genuine difficulty
  • unable to pay their tax on time
  • likely to be able to pay if HMRC allowed them more time.

HMRC will seek to be flexible and agree time to pay arrangements on a case-by-case basis to bring the business’ tax back up to date on a timescale that is reasonable and appropriate to the situation.

Using the service on your client's behalf

If you wish to discuss a client business’ payment position that is not already the subject of a time to pay arrangement and hold an authorisation for that client, you should call the Business Payment Support Line at 0845 302 1435.

For all other issues you should continue to use the regular contact numbers, such as the Agent Dedicated Lines for Self Assessment and PAYE matters.

The Business Payment Support Line will also supplement the existing Time to Pay (TTP) arrangements. Where the client has an existing TTP arrangement but has additional concerns as to what they can pay, the taxpayer or agent should contact the original office to discuss further options.

If the circumstances of the business change and they become unable to make the payments covered by the agreement, as well as keeping up to date with any new liabilities, then HMRC wants them (or their agent) to get in touch before missing any payment.

The Business Payment Support Service has special arrangements for the Construction Industry Scheme, VAT default surcharges and Partnerships.

For full details, see http://www.hmrc.gov.uk/agents/contacting-effective.htm