The periods vary but HMRC appears willing to give companies several months to complete payments, depending on the circumstances of the business.
Most of the requests so far have been made by small companies. The Treasury says they range from fencing and roofing contractors to poster manufacturers and companies in the health and beauty business.
A Treasury spokesman said: "Any business can call HMRC to discuss options available to them and get an immediate response."
Additional late payment surcharges on tax included in the arrangement have been waived. Companies calling the HMRC ''hot line'' 0845 302 1435 – are asked for details about their tax problems plus information on the state of the business.
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