United Kingdom

HMRC Time to Pay arrangements

Understand HMRC Time to Pay arrangements, who may be able to use a payment plan and what information HMRC can ask for.

If you cannot pay an overdue HMRC tax bill in full, you may be able to agree a Time to Pay arrangement and repay it by instalments. HMRC bases arrangements on affordability and may ask for details of income, spending and other liabilities. A payment plan is not automatic and the terms depend on your circumstances.

What Time to Pay is

HMRC describes Time to Pay as an arrangement that allows an overdue tax liability to be paid over a period rather than immediately in full.

What HMRC may consider

HMRC can ask for details of your income, expenditure and ability to meet both the arrangement and other tax liabilities that fall due. The arrangement should be affordable and generally as short as reasonably possible.

If circumstances change

Contact HMRC if you are likely to miss a payment or another tax bill becomes unaffordable. HMRC guidance says arrangements can sometimes be renegotiated when circumstances change.

Related guidance

Important: This page provides general information, not regulated financial or legal advice. Rules and enforcement processes can depend on the debt, court, creditor and jurisdiction.