Tax and other debts owed to HM Revenue and Customs

If you've received a bill from HM Revenue and Customs (HMRC) that you can't pay, it's important to contact them as soon as possible to try to come to an arrangement. If you don't, and your bill remains unpaid, HMRC will start proceedings to recover the money.

Your options if you can't pay your bill

If you can’t pay your bill, talk to the office that sent you the latest communication - if they agree that you really can’t pay, they’ll do what they can to help. They may give you extra time to pay – possibly by instalments.

If you ignore your bill

HM Revenue and Customs (HMRC) will take ‘enforcement action’ to get the money if you don’t pay your tax bill. You may be able to avoid this if you contact them.

If you don't reach an agreement (or you don't keep up the payments you've agreed to make) HMRC has several options.

Direct recovery of debts

HMRC can take the money you owe directly from your bank or building society account. This is called ‘direct recovery of debts’.

Distraint

HM Revenue and Customs (HMRC) can take things you own, and sell them to pay your debt. This is called  ‘distraint’ in Northern Ireland.

You’ll also be charged certain fees. Find out more about distraint on the the GOV.UK website, including what happens when HMRC visit and their enforcement action fees. 

Court action

If HM Revenue and Customs (HMRC) takes you to court, you may have to pay court fees and HMRC’s costs as well as the tax you owe.

Find out what happens if HMRC start magistrates court proceedings against you.

Bankruptcy proceedings

If you don't pay or your debts exceed your assets, you could be bankrupted and lose your home, business, savings and investments.

Free advice if you can't pay your tax bill

You can also get advice  from a number of organisations, including: 

If you think you've been treated unfairly

You have a right to fair treatment by HMRC even if you can't pay your tax. If you're unhappy with how you're treated you can complain.

More useful links

More in this section

Share this page


 

What do you want to do?
What is your question about?
Do you want a reply?
Your email address
To reply to you, we need your email address
Your feedback

We will not reply to your feedback.  Don't include any personal or financial information, for example National Insurance, credit card numbers, or phone numbers.

This feedback form is for issues with the nidirect website only.

You can use it to report a problem or suggest an improvement to a webpage.

If you have a question about a government service or policy, you should contact the relevant government organisation directly as we don’t have access to information about you held by government departments.

You must be aged 13 years or older - if you’re younger, ask someone with parental responsibility to send the feedback for you.

The nidirect privacy notice applies to any information you send on this feedback form.

Don't include any personal or financial information, for example National Insurance, credit card numbers, or phone numbers.

Plain text only, 750 characters maximum.
Plain text only, 750 characters maximum.

What to do next

Comments or queries about angling can be emailed to anglingcorrespondence@daera-ni.gov.uk 

What to do next

If you have a comment or query about benefits, you will need to contact the government department or agency which handles that benefit.  Contacts for common benefits are listed below.

Carer's Allowance

Call 0800 587 0912
Email dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

Discretionary support / Short-term benefit advance

Call 0800 587 2750 
Email customerservice.unit@communities-ni.gov.uk

Disability Living Allowance

Call 0800 587 0912 
Email dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

Employment and Support Allowance

Call 0800 587 1377

Jobseeker’s Allowance

Contact your local Jobs & Benefits office

Personal Independence Payment

Call 0800 587 0932

If your query is about another benefit, select ‘Other’ from the drop-down menu above.

What to do next

Comments or queries about the Blue Badge scheme can be emailed to bluebadges@infrastructure-ni.gov.uk or you can also call 0300 200 7818.

What to do next

For queries or advice about careers, contact the Careers Service.

What to do next

For queries or advice about Child Maintenance, contact the Child Maintenance Service.

What to do next

For queries or advice about claiming compensation due to a road problem, contact DFI Roads claim unit.

What to do next

For queries or advice about criminal record checks, email ani@accessni.gov.uk

What to do next

Application and payment queries can be emailed to ema_ni@slc.co.uk

What to do next

For queries or advice about employment rights, contact the Labour Relations Agency.

What to do next

For queries or advice about birth, death, marriage and civil partnership certificates and research, contact the General Register Office Northern Ireland (GRONI) by email gro_nisra@finance-ni.gov.uk

What to do next

For queries about:

If your query is about another topic, select ‘Other’ from the drop-down menu above.

What to do next

For queries or advice about passports, contact HM Passport Office.

What to do next

For queries or advice about Penalty Charge Notices (PCNs), including parking tickets and bus lane PCNs, email dcu@infrastructure-ni.gov.uk

What to do next

For queries or advice about pensions, contact the Northern Ireland Pension Centre.

What to do next

If you wish to report a problem with a road or street you can do so online in this section.

If you wish to check on a problem or fault you have already reported, contact DfI Roads.

What to do next

For queries or advice about historical, social or cultural records relating to Northern Ireland, use the Public Record Office of Northern Ireland (PRONI) enquiry service.

What to do next

For queries or advice about rates, email LPSCustomerTeam@lpsni.gov.uk

What to do next

For queries or advice about  60+ and Senior Citizen SmartPasses (which can be used to get concessionary travel on public transport), contact Smartpass - Translink.