"The tax man's taken all my dough, and left me in my stately home lazing on a sunny afternoon".

Thus wrote the Kinks back in 1966.  However, post-pandemic it appears that the taxman may take a more relaxed approach to payment of outstanding taxes from those with arrears and will be open to forbearance.

Provided a debtor engages with HMRC, it appears that the government steer is to avoid a heavy-handed approach.  Insolvency will be a last resort only.  

A boon for those who have struggled through the pandemic, but also a win for government if the expected spike in insolvencies post-pandemic can be avoided.

The exact approach that HMRC will take is being worked on, and will no doubt be pored over in great detail once it is published.