Delaying payments with Time to Pay

Before contacting HMRC, it is helpful to have the following information available:

1. Unique tax reference (10 digits long)
2. Tax specific references if needed:
   • PAYE reference (if calling about PAYE)
   • Accounts office reference (if calling about PAYE)
   • VAT number (If calling re VAT)
3. Your business address
4. Details from your balance sheet including:
   • Total amount held in the bank
   • Money owed to your business by customers
   • Money you owe to others
   • Details of any loans you have already in place
   • Details of any loans you are seeking to put in place
5. How long your cash balance will sustain the business if you have no further income

Be prepared to negotiate a payment plan for any unpaid taxes.  As they have to talk to a decision-maker they are not able to take calls from us as your accountants. However, if you have internal finance / bookkeeping staff they can make this call for you – but as a business owner you should probably remain available if needed.

Generally, the payment support line take calls once the payment date has passed. Given difficulties getting in contact with them, it may be best to contact them only after the deadline for a payment has passed. Generally, when a tax liability falls due that you cannot pay in full, it is sensible to pay something, even a token amount, to show willing to pay. If you can’t contact the help line for a prolonged period, this may help your case when you eventually get though.

They will be able discuss the specific circumstances to explore:

• agreeing an instalment arrangement;
• suspending debt collection proceedings; and
• cancelling penalties and interest where you have administrative difficulties contacting or paying HMRC immediately.

If you run a business or are self-employed and are concerned about paying your tax due to economic uncertainty, you can contact HMRC for help and advice.