How to make Time to Pay arrangements online

If a taxpayer is unable to pay their tax bill on time, they can work with HMRC to set up a time-to-pay arrangement.

For self-assessment (SA), setting up a time-to-pay arrangement online has been possible for some time. These are the requirements for using online services:

Self-assessment requirements:

• You owe £30,000 or less.
• It is less than 60 days after the payment deadline.
• It must be less than 30 days after the payment deadline to avoid late payment penalties.
• You plan to pay off the debt within 12 months.
• Your tax returns are up to date.
• You have no other payment plans or debts with HMRC.

Employers’ PAYE requirements:

• You owe £15,000 or less.
• It is less than 35 days after the payment deadline.
• You plan to pay off the debt within 6 months.
• Your employer PAYE and CIS returns are up to date.
• You have no other payment plans or debts with HMRC.

You must contact HMRC or use their webchat service if you are unable to fulfil these requirements.

On payments after the deadline, interest will be charged.

For more information on making time to pay arrangements please refer to HMRC’s guidance.