If you anticipate having a problem paying your 31 January 2017 tax payment in full there are a number of things to consider. These include contacting the HM Revenue & Customs Business Payment Support Service Helpline.
By contacting H M Revenue & Customs (HMRC) before the due date and agreeing a 'time to pay arrangement', you may be able to pay in instalments and protect yourself against further surcharges.
The NFU has been in contact with HMRC to discuss the present difficulties that farmers are experiencing and to provide updates on the RPA's progress with issuing BPS payments.
NFU members can download a member briefing which provides more information and sets out some additional steps which could help reduce the payment due on 31 January 2017 (you'll be asked to log in).