HM Revenue & Customs (HRMC) have published a document which outlines its process for handling outstanding debt to HMRC. HMRC have had a sympathetic tone on individual and company debt throughout the pandemic but warns it will take enforcement action should nothing be done by 21 September 2021.
If you owe any tax you are struggling to pay get in touch with HMRC to discuss your options. https://www.gov.uk/difficulties-paying-hmrc