The rules applicable to the payment of capital gains tax and the charging of interest and surcharges are the same as those applicable to income tax (see ¶1445ff.).

If the taxpayer cannot make payment, they should contact HMRC's Payment Support Service before the payment deadline, to see whether it is possible to be given time to pay.

If the taxpayer does not make payment, HMRC have a number of methods of recovery open to them including collection through PAYE, taking control of goods, magistrates court proceedings, county court proceedings and insolvency proceedings.

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