Consideration is needed for those self employed taxpayers in arrears of more than one year, they may be in the appeals process, some may be in receipt of a determination, others may have applied for Special Relief a final and exceptional remedy.
The vulnerable should include people who are mentally ill, confused or frightened of HMRC action, and also include those suffering from the virus. The above scenarios along with being locked in the HMRC system means that these disadvantaged taxpayers are unable at present to access financial help.