Policy paper

Tax debt, government lending schemes and Company Voluntary Arrangements (CVAs)

HMRC's approach to dealing with tax debt for individuals and businesses.

From:
HM Revenue & Customs
Published
15 July 2021

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Please refer to current guidance on Company Voluntary Arrangements.

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Tax debt, government lending schemes and Company Voluntary Arrangements (CVAs)

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As the UK emerges from the pandemic and economic activity resumes, we are taking an understanding and supportive approach to dealing with those who have tax debts or are concerned about their ability to pay their tax.

This paper sets out:

  • what HMRC expects from customers using the various government lending schemes available, in relation to servicing tax debts
  • HMRC’s approach to Company Voluntary Arrangements (CVAs)

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Published 15 July 2021

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