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Business and self-employed taxpayers with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.

At a glance

Under aTime to Pay agreement taxpayers can set up a payment plan to spread the cost of their outstanding tax bill.

Self employed taxpayers

You are able to ask for Time to Pay if you:

A Time to Pay agreement for self employed taxpayers can now be made online.

You choose how much to pay straight away and how much you want to pay each month. You’ll have to pay interest.

All taxpayers

Online applications

These can only be made online if you are self employed and have registered for HMRC's online services.

What information do you need to agree a Time to Pay?

HMRC will discuss your specific circumstances to explore:

The rate of interest on underpaid tax has been reduced to 0.1% with effect from 30 March 2020 for quarterly instalment payments and 7 April 2020 for non-quarterly instalment payments.

Existing Time to Pay scheme

The key points to note with the existing time to pay scheme are:

Links to our guides

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

External link

HMRC guidance: If you cannot pay your tax bill on time