Pictured above: Graham Apperley

The taxman is in danger of throwing regular payers into the mix with those struggling to fulfil their obligations, an expert has warned.

Graham Apperley, Tax Director at the Midlands office of national audit, tax and advisory firm Crowe Clark Whitehill, said greater consistency was required.

Mr Apperley said that on the one hand HM Revenue & Customs (HMRC) continued to accommodate time-to-pay arrangements albeit there was evidence they were getting tougher on some, especially those coming round for a second time.

On the other hand firms who paid on the nail month in month out were being clobbered the first time they stepped out of line.

He said: "Companies needing to extend their time-to-pay agreements are generally still being nurtured by HMRC. That's a good thing - these are still troubled times. I have no problem with it.

"However, some who pay pretty much on the dot, then maybe miss one payment, perhaps in error, perhaps the result of an administrative failure, find an HMRC person or bailiff on their doorstep almost immediately."

Mr Apperley said it wasn't right and needed to be addressed.

"You forever hear businesses pleading for consistency and that is no different when it comes to dealing with the tax authorities.

"HMRC has a difficult job to do but it is in everyone's interest - apart from the corporate rogues - that they tread on as few toes as possible."

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