Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what his policy is on enabling taxpayers to challenge HMRC discretionary decisions regarding access to time to pay arrangements.

HMRC have a very good track record for supporting individuals and viable businesses in genuine short-term financial difficulty and will always work with taxpayers to find the best possible solution. A Time to Pay arrangement is a negotiated agreement that HMRC operates within their statutory obligations to collect tax as quickly as possible. HMRC will always work with taxpayers to find the best possible solution, based on their specific circumstances.