Nearly half of all petitions in the past six months to wind up companies came from the taxman, according to accountancy firm UHY Hacker Young. According to the firm, HM Revenue & Customs is the number one creditor to request the winding up of companies that owe it debt, submitting 43% of the petitions filed, a move the firm says displays the taxman's priority to maximise debt recovery. Nick Hancock, partner at UHY Hacker Young, said: 'If a business has unpaid tax and does not have a "time to pay" agreement in place, HMRC is still prepared to pull the plug on that business to recover what it is owed. 'Other major creditors, such as banks, have come under political pressure to go easy on debtors, yet for all HMRC's good intentions, it still accounts for a large chunk of winding-up petitions.' A spokeswoman for HMRC said: 'HMRC does not aim to wind up companies (or make individuals bankrupt), but rather to collect - as efficiently as we can - the debts that are due from those who have chosen not to pay over the tax that is needed to fund the UK's vital public services. HMRC only initiates winding-up or bankruptcy action where it believes this really is the best course of action to protect the interests of the Exchequer. 'Latest available figures indicate that HMRC had filed around 2,000 winding-up petitions in the first six months of 2009/10 (April - September). 'HMRC takes a sympathetic approach to both individuals and businesses that have genuine short term difficulties in paying the tax they owe. In such cases, HMRC will aim to come to an arrangement with them to give time to pay and so avoid taking action that might lead to an otherwise viable business - or individual - being declared insolvent by the courts,' she added.