If HMRC is already taking court proceedings against you
HMRC is always ready to enter into realistic time to pay arrangements rather than go to court. But there will sometimes be cases where they assess that they should go ahead with court action, and in those circumstances they will explain why. Please get in touch with the office named on the correspondence they have sent you to discuss your concerns.
http://www.hmrc.gov.uk/payinghmrc/probl ... ness.htm#2