Time to Pay - support for paying your tax bill

Support provided by HMRC

What does this involve?

If you have missed a tax payment or are struggling to pay your bill on time due to the coronavirus (COVID-19) crisis, contact HM Revenue and Customs (HMRC) as soon as possible. There are a variety of tax relief options available which may work for you.

You will still have to pay interest if you pay late, but you may be able to avoid penalties if you get in touch early enough. If you cannot pay all your tax bill, you may be able to:

  • pay your bill in instalments by Direct Debit
  • get more time to pay

HMRC will discuss your individual circumstances to see what help might be available. This could include:

  • for VAT-registered UK businesses: delaying VAT payments due before 30 June 2020 until 31 March 2021
  • for Self Assessment tax bills: paying in instalments online (if you owe less than £10,000)

You will be asked about:

  • your income and expenditure
  • your assets, like savings and investments
  • what you’re doing to get your tax payments back in order

HMRC will then be able to decide if you can pay your bill now. If you can, you'll have to pay immediately.

If you can't, they’ll decide whether you'll be able to get back on track if they give you more time. If so, you may be able to arrange to pay in instalments. Otherwise, you will still have to pay the bill upfront.

You’ll have to pay interest on the amount you pay late.

You must keep these payments up to date and pay your other tax. If you do not, HMRC will normally cancel the arrangement and take legal action against you straight away.

Am I eligible?

Yes, if your business:

  • pays tax or duties to the UK government
  • has outstanding tax liabilities

What does this cost?

Who is this for?

All businesses and self-employed people who are having trouble paying their tax bill due to COVD-19 may be eligible for support.

How long does this take?

In most cases, HMRC will be able to make a decision immediately after discussing your circumstances.

Important information

When you contact HMRC, you will need to provide:

  • your reference number (usually your 10-digit Unique Taxpayer Reference or VAT reference number)
  • the amount of the tax bill you’re finding it difficult to pay and the reasons why
  • what you’ve done to try to get the money to pay the bill
  • how much you can pay immediately and how long you may need to pay the rest
  • your bank account details

Next steps

Visit the HMRC website for more information on COVID-related tax relief.

Support provided by HMRC

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