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  4. Debts and arrears

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.

  • HM Revenue & Customs (HMRC) 

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’.

  • From your bank or building society account - GOV.UK

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. 

  • Taking control of goods (distraint) - GOV.UK

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.

  • Court action - GOV.UK  

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.

  • Bankruptcy

Free advice if you can't pay your tax bill

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

  • Step Change debt charity
  • Advice NI 
  • TaxAid 

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

  • If you don't pay your tax bill - GOV.UK
  • Guidance on personal debt and bankruptcy - GOV.UK
  • If you can't pay your tax bill on time - GOV.UK
  • Dealing with debt problems
  • HM Revenue & Customs newly self-employed helpline
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Debts and arrears

  • Dealing with loan sharks
  • Debt when someone dies
  • Enforcement of Judgments Office
  • Housing Executive tenant rent arrears
  • Mortgage arrears or payment difficulties
  • Overdue utility bills
  • Rent arrears
  • Tax and other debts owed to HM Revenue and Customs
  • What happens if you can't pay your rates
  • What happens if you don't pay your rates

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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.

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.

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

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

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

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

For queries about your identity check, email nida@nidirect.gov.uk and for queries about your certificate, email covidcertni@hscni.net.

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

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

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

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

For queries about the High Street Spend Local Scheme,  email HSSS.mail@economy-ni.gov.uk.

For queries about:

  • Car tax, vehicle registration and SORN
    contact the Driver and Vehicle Licensing Agency (DVLA), Swansea
     
  • Driver licensing and tests, MOT and vehicle testing
    contact the Driver & Vehicle Agency (DVA), Northern Ireland

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

For queries about your identity check, email nida@nidirect.gov.uk.

 

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

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

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

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.

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.

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

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

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