Historically HMRC took precidence over other debts and have a reputation for being quite "forecful" in their debt collection activities.
Their general view is that your business finances should not be built on the cashflow created by late payments for TAX, VAT or PAYE.
Since the Credit Crunch HMRC appear to be much more flexible about arrangements, however this should not be assumed and if a payment arrangement is a continuing process they will probably take away this option.
HMRC are really interested in :-
1. Receiving payment now
2. Agreeing to a payment arrangement
3. Pursue debt via distraint ( sending in High Court Sherrif )
4. Pursue debt by closing down the business ( winding up petition or personal bankruptcy )
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