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 cannot pay your tax, you will receive a demand letter from Revenue. If you receive this letter, you should contact the caseworker named on the letter to discuss your options.

If you require a phased payment arrangement you must contact the caseworker named on the demand letter and complete a Form PPA1. The caseworker will assess your application and decide if you can avail of an arrangement. There is further information on Revenue’s approach to tax payment difficulties in Collection of tax debts.

If you ignore the demand, 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 phased payment arrangements and enforcement actions.