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Contact HM Revenue and Customs (HMRC) as soon as possible if you:

• have missed a tax deadline
• know you will not be able to pay a tax bill on time

If you cannot pay your tax bill in full, you may be able to set up a payment plan to pay it in instalments. This is called a 鈥楾ime to Pay鈥� arrangement.

To set up a payment plan you鈥檒l 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 you鈥檝e missed
• details of your income and spending, or your company鈥檚 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 拢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 employers鈥� PAYE contributions

You can if you:

• have missed the deadline to pay an employer PAYE bill
• owe 拢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 employers鈥� 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 拢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 you鈥檙e in the Cash Accounting Scheme, Annual Accounting Scheme, or you make payments on account.

If you cannot set up a payment plan online

You鈥檒l 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 you鈥檝e received independent debt advice, for example from Citizens Advice, you may have a 鈥楽tandard Financial Statement鈥�. 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 you鈥檒l 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

The amount you鈥檒l be asked to pay each month will be based on how much you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You鈥檒l usually be asked to pay around half of what you have left over each month towards the tax you owe.

You can also agree to pay more if you want. Paying your debt quicker means you鈥檒l pay less in total because you鈥檒l pay less interest.

How long your payment plan lasts

There鈥檚 no time limit on how long a payment plan can last. It will depend on how much you owe and what you can afford to pay each month.

You should contact HMRC if anything changes that could affect your payment plan. You can make the payment plan longer or shorter.

If you miss a payment

HMRC will contact you to find out why. Where possible, they鈥檒l try to rearrange or renegotiate the payment plan with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your Time to Pay arrangement.

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

• ask a debt collection agency to collect the money
• collect what you owe directly from your wages or any monthly pension payments you get
• take things you own and sell them (if you live in England, Wales or Northern Ireland)
• take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)
• take you to court
• make you bankrupt
• close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

If you鈥檙e in England or Wales, Money Helper can give you more information about .

If you鈥檙e in Scotland, you can .

If you鈥檙e in Northern Ireland, you can .

Making a complaint

You cannot appeal against HM Revenue and Customs鈥� (HMRC) decision, but you can make a complaint if you鈥檙e unhappy about how you were treated.