[West Ender]

As has rightly been said, those of us taxed under the PAYE system have no choice in whether or not to pay our tax as it is deducted at source. The self-employed have to pay in 2 installments, on 31 January and 31 July. Most pay on time or, if finance is difficult, make arrangements to pay by regular installments. There are those, however, who can pay but do not until procedings are put in place to enforce payment. The cost of obtaining enforcement is high, involving Court procedure or Distraint on goods.

Enforcement measures are never instigated without the non-payer being given every chance. After issue of the original demand there are usually 2 reminders before the case is referred to the local Recovery office. Even then the person is contacted and given the opportunity to pay in full or put his case for an arrangement.

As I understand this latest proposal, it is to be used against those who continually ignore demands for payment and thise who go to considerable lengths to avoid paying what they owe.