Time to pay arrangements go online

HMRC have extended the facility for setting up Time to Pay arrangements online through your digital tax account. The online self serve facility now covers Self Assessment tax, PAYE and VAT and there are different criteria for each type of tax

Self Assessment - Income tax

• Your last tax return as been filed

• You are applying within 60 days of the payment deadline

• You owe £30,000 or less

• You do not have any other payment plans or debt with HMRC

PAYE

• Your Paye and CIS submissions are filed up to date

• You are applying within 35 days of the payment deadline

• You plan to pay off the debt within the next 6 months

• You owe £15,000 or less

• You do not have outstanding penalties

• You do not have any other payment plans or debts with HMRC

VAT

• Have filed your last Vat Return

• You are applying within 28 days of the payment deadline

• You plan to pay off the debt within the next 6 months

• You owe £20,000 or less

• You do not have any other payment plans or debts with HMRC

If you do not meet these criteria you would need to speak to HMRC to discuss payment options click here to see HMRC’s payment helplines

We can help you set up your digital tax account click here to get started