Русско-англо-русский юридический словарь

“Some are even being threatened with legal action unless they pay the supposed fine or tax arrears – and because the scammers appear to be calling from HMRC, they can be very convincing,” he said. (Farmers Weekly)

‘Late payment interest’ will be charged to taxpayers when a payment of VAT is made to HMRC after its due date. The interest will be based on the amount of tax outstanding and the period of time that the tax goes unpaid. (BDO United Kingdom)

Firstly, you may not know what a registered office address is. It is simply the legal address of the company that Companies House and HMRC will have on their records, in fact Section 86 of the Companies Act 2006 states that “a company must at all times have a registered office which all communications and notices may be addressed” (I-Support Business)

In general, HMRC will regard any company as being 'in difficulty' when it meets the criteria for insolvency under the Insolvency Act 1986, [...] (GOV.UK)