The HMRC insolvency and enforcement department in Worthing appears to have an increasing workload due to businesses withholding tax payments, fewer approved payment plan arrangements, and failed existing payment plans. As a result, HMRC is issuing more Winding Up Petitions against companies, dominating the weekly court lists. The only options to halt a WUP are paying the full amount owed or proposing a Company Voluntary Arrangement, though companies often complain advisers failed to draft arrangements in time. More WUPs are expected following the May tax return deadline.