HMRC has introduced a pilot scheme using private debt collection agencies to recover certain debts. If you are unable to pay personal or company tax liabilities, we strongly advise you to get in touch with HMRC to arrange payments by instalments. It is always better to contact HMRC as soon as you know that you will be unable to pay and not to wait until the tax becomes due and payable. The earlier you make contact with HMRC, the longer the "payment period" will be.