Time to Pay basics
How to set up a payment plan with HMRC if you can't pay in full, and what HMRC will and won't agree to.
What Time to Pay is
A Time to Pay (TTP) arrangement is a payment plan you agree with HMRC when you can't pay a tax bill in full by the deadline. You commit to monthly instalments, usually over 6 to 12 months, and HMRC pauses enforcement.
What HMRC needs to agree
- You're a "viable" taxpayer or business — you can pay over time, just not now
- The plan is realistic — monthly payments you can actually afford
- You're up to date with all returns and other obligations (file before you ask)
- You haven't been on multiple TTP arrangements that you've broken before
How to set one up
Self Assessment
You can set up a Time to Pay online via the HMRC self-serve service if you owe less than £30,000 and apply within 60 days of the deadline. Otherwise call the Self Assessment Payment Helpline.
VAT
You can self-serve online via your Government Gateway account if you owe less than £20,000 and within 30 days of the payment deadline. Otherwise call the VAT helpline.
Corporation Tax and PAYE
Always by phone — there's no self-serve option. Call the Business Payment Support Service.
What HMRC will ask
- How much you owe and which tax
- Why you can't pay in full now
- What you can pay each month
- Income and expenditure (especially for larger amounts)
- Why you didn't anticipate this
Trade-offs
- Interest still accrues on the unpaid balance — TTP doesn't pause that
- Late payment surcharges may pause if you set up TTP before they trigger
- Future obligations must be met on time — break the plan and HMRC may withdraw
- Affects future credit applications in some cases
If HMRC says no
You can ask for the case to be reviewed, propose a different plan, or in extreme cases discuss insolvency options with a licensed practitioner. Don't ignore HMRC — that leads quickly to enforcement action.