The Treasury might be planning to take such concerns on board. The pre-Budget Report indicated that HMRC officials will start requesting an independent assessment of firms that ask for a delay of tax debts amounting to more than £1 million.
So far over 240,000 'time to pay' agreements have been reached, amounting to £4.2 billion in late paid tax. Six out of ten of the agreements have been for three months or less.
As of the first week in December, £3.3 billion has been forthcoming from struggling firms, with a further £1 billion yet to be settled.
About 8,000 applications to the scheme have been refused, and HMRC has suggested that more exacting questions have been asked of firms that wish to extend debt repayment periods.