A freedom of information request by finance provider LDF shows that HMRC filed 4,147 winding-up petitions in the courts in the last year. That is an 11% increase on the previous year’s total of 3,733 requests, which represented the lowest number issued in the previous five years.  

Peter Alderson, LDF managing director, said: ‘HMRC is still under huge pressure to get all their tax receipts in and wants to be seen to be taking a tough stance against those who don’t pay up on time. This jump in winding-up petitions in the last year shows that it is now prepared to go to much greater lengths than previously in order to recover unpaid tax.’ 

Alderson says that although HMRC has other options for recovery monies owed, such as the power of distraint which allows it to seize a debtor’s assets,  the tax authorities appear to be taking an increasingly aggressive stance. He warns that this is a particular worry for businesses which are solvent but encounter short-term difficulties in paying. 

With new powers likely to be approved shortly including direct recovery of debts (DRD), which will allow HMRC to take funds directly from bank accounts without individual or company permission, there will be even more ways for the authorities to recover outstanding tax debts.

An HMRC spokesman said in a statement: ‘HMRC’s aim is not to wind up companies but to collect, as efficiently as we can, the debts that are due.

'We only initiate winding-up action where we believe this is the best course of action to protect the interests of the Exchequer, in respect of a particular debt.

'Anyone who is struggling to pay an HMRC debt should call us. HMRC has an outstanding track record in supporting those who are experiencing genuine difficulty paying their debts, and this approach will continue.’