HMRC understands that taxpayers will sometimes experience difficulties with paying their tax bill and stress that taxpayers should make contact with them as soon as they realise that there is a problem. This is good advice as burying your head in the sand will only make matters worse. Taxpayers should contact the Business Payment Support Service (BPSS) for practical advice and guidance. The BPSS was first launched back in 2008 and is available to all taxpayers (not just businesses). The purpose of the service is to provide support to those experiencing a wide range of tax problems. The service offered by the BPSS depend on individual circumstances but could include:agreeing instalment arrangements if you’re unable to pay your tax on time suspending any debt collection proceedings reviewing penalties for missing statutory deadlines reducing any payments on account agreeing to defer payments due to short-term cash flow difficultiesAny taxpayers that are having difficulties making VAT, Income Tax, National Insurance Contributions, Corporation Tax, and pay as you earn payments can contact the BPSS helpline on 0300 200 3835.The BPSS will review the issues raised and look sympathetically at providing a practical solution. HMRC will not usually charge additional late payment surcharges in relation to specific arrangements made using the BPSS.