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You may be able to delay paying a tax bill or penalty if you鈥檙e in the process of:

• making an appeal to the tax tribunal
• making an appeal to HM Revenue and Customs (HMRC)
• getting a review of a tax decision or penalty

Once the appeal or review has been settled, you鈥檒l need to pay whatever you owe unless the decision is cancelled.听

You can be charged interest on the tax in dispute until it鈥檚 paid. You might also be charged a late payment penalty.

Direct tax

You can ask to delay paying part or all of the tax in dispute when you:

• appeal to HMRC against a tax decision
• get either a tax decision or penalty reviewed

You鈥檒l have 30 days from starting the process to ask to delay payment.

Write to the office that sent you the decision and include:

• why you disagree
• what you think the correct amount is
• when you鈥檒l pay it

HMRC will tell you in writing if they agree to you delaying payment.

Appealing a penalty

If you鈥檝e appealed against a penalty, you will not have to pay until your appeal has been settled.

Indirect tax

If you鈥檝e asked HMRC to review an indirect tax decision, for example VAT or Insurance Premium Tax, HMRC will not collect any disputed tax until the review has finished.

If you appeal to the tax tribunal, you鈥檒l usually have to pay the tax before the tribunal will hear your appeal.听

If paying the tax would cause you financial difficulty, you can ask HMRC not to collect it until the tax tribunal has made a decision.

This is known as a 鈥榟ardship application鈥�. You can make a hardship application by writing to:

You should include:

• details of the appeal, including the amount you owe
• the reasons why paying now would cause hardship
• the amount you鈥檇 like to pay later

Penalty

If you鈥檝e asked for a review, or appealed to the tribunal about a penalty, HMRC will not ask you to pay it until your appeal has been settled.