Tax payment difficulties
As a taxpayer, you should organise your finances so that you can pay your tax when it is due. If you are having difficulties paying your tax, you should contact Revenue immediately.
If you receive a request for payment letter from Revenue and you cannot pay, you should contact the telephone number in the letter to discuss your options. These will include the option to pay in instalments through a Phased Payment Arrangement (PPA).
If you ignore the request for payment letter, Revenue may take enforcement action to collect the outstanding tax. Enforcement action can include:
- referral to the Sheriff
- referral to an external solicitor
- attachment of bank accounts or debtors
- liquidation or bankruptcy.
If you pay your tax late, you will be charged interest. Interest is also included in all PPA and enforcement actions.