If you cannot pay your tax bill on time

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Setting up a payment plan

To set up a payment plan you바카라 사이트™ll need:

  • the relevant reference number for the tax you cannot pay, such as your unique tax reference number
  • your UK bank account details - you must be authorised to set up a Direct Debit
  • details of any previous payments you바카라 사이트™ve missed
  • details of your income and spending, or your company바카라 사이트™s income and spending if you owe company tax

You may be able to set up a payment plan online, depending on which type of tax you owe and how much you owe.

If you owe tax from Self Assessment

You can if you:

  • have filed your latest tax return
  • owe £30,000 or less
  • are within 60 days of the payment deadline
  • do not have any other payment plans or debts with HMRC

If you owe employers바카라 사이트™ PAYE contributions

You can if you:

  • have missed the deadline to pay an employer PAYE bill
  • owe £100,000 or less
  • plan to pay your debt off within the next 12 months
  • have debts that are 5 years old or less
  • do not have any other payment plans or debts with HMRC
  • have sent any employers바카라 사이트™ PAYE submissions and Construction Industry Scheme (CIS) returns that are due

If you owe tax from VAT

You can if you:

  • have missed the deadline to pay a VAT bill
  • owe £100,000 or less
  • plan to pay your debt off within the next 12 months
  • have a debt for an accounting period that started in 2023 or later
  • do not have any other payment plans or debts with HMRC
  • have filed all your tax returns

You cannot set up a VAT payment plan online if you바카라 사이트™re in the Cash Accounting Scheme, Annual Accounting Scheme, or you make payments on account.

If you cannot set up a payment plan online

You바카라 사이트™ll need to contact HMRC.

They will ask you:

  • if you can pay in full
  • how much you can repay each month
  • if there are other taxes you need to pay
  • how much money you earn
  • how much you usually spend each month
  • what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you바카라 사이트™ve received independent debt advice, for example from Citizens Advice, you may have a 바카라 사이트˜Standard Financial Statement바카라 사이트™. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will ask you to propose how you바카라 사이트™ll pay your tax bill as quickly as you can. They will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before setting up a payment plan. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

  • put personal funds into the business
  • accept lending
  • extend credit
View a printable version of the whole guide

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