I owe some money to Hmrc for capitaql gains tax. i am

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I am very sorry to read of the above. May I confirm approximately how much is owed please?

thank you. HMRC will rarely write off a tax debt I regret. Being a public body dealing with public finance, they do not have a significant discretion to  do so and decisions where they do decide to right of tax are generally taken on the grounds of expediency - where it is deemed that the tax is either not recoverable or would be too expensive to pursue recovery proportionate to the benefit of recovering the tax rather than on compassionate grounds.

the amount involved would make the sum too great for a debt relief order to be considered. You could consider an IVA but unless there are other creditors, HMRC may refuse consent.

It is of course open to you to attempt to agree a repayment plan with HMRCI note from what you say, you have a debt charity involved in this respect.

you can of course consider bankruptcy as an option but whether that would be attractive or not to you would depend upon what assets you own. I presume if you have generated a capital gains tax liability, you presently do own some form of not in significant asset which may make bankruptcy entirely unattractive as a possibility

phone calls are entirely optional. I hope the above is of some assistance but if you have any further questions, please revert to me.

the promissory note is a usually legally enforceable promise to pay a debt. I cannot see that this is likely to be accepted as it adds nothing from HMRC's point of view as they already have extensive powers to take enforcement action in respect of unpaid tax and liability to pay tax is enshrined in statute and as such, there is no need for a promissory note

a promissory note can be used in principle for any debt but not as of right. Rather, it requires the agreement of the creditor

I assume we are probably no longer talking about HMRC here but irrespective, debt can be sold on by way of assignment to another party and where that happens, then the debt would be payable to you that party who has acquired the debt by way of assignment. There is no requirement for a debtor to consent to an assignment unless they have an express contractual right to do so which would be exceptionally rare

one can certainly settle a debt but I suspect what you mean above is there a way to avoid a debt or at least avoid enforcement action in respect of a debt. Generally, this would  require either you agreeing settlement or repayment plan with HMRC or considering some form of insolvency action to write off the debt, but if you have assets, any assets you have be able to be put to the debt as part of any insolvency

I'm glad the above answers all your questions for now. If you have any follow up questions please revert to me.

I'm very glad the above was of some assistance

a promissory note can be offered as payment for a debt but in the absence of an express term in agreement allowing a promissory note as payment, it is not a form of payment that can be unilaterally imposed upon a creditor. In other words, a creditor does not have to accept a promissory note in payment of a debt

An express term would be a term you specifically agree with another party.