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HMRC Time to Pay service

HMRC Time to Pay service

April Foster

All businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s ‘Time To Pay’ (TTP) service. These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

If you are concerned about being able to pay your tax due to COVID-19, we strongly recommend contacting HMRC at the earliest opportunity by calling HMRC’s dedicated helpline on 0800 0159 559.

Opening times
Monday to Friday: 8am to 8pm
Saturday: 8am to 4pm

When calling HMRC, please make sure to have on hand:
  • Your reference number on hand (10-digit Unique Taxpayer Reference Number or 9 digit VAT reference number)
  • How much tax you owe and why you are finding it difficult to pay
  • How much you may be able to pay immediately and details of how long you may require to pay the rest
  • Your bank account details
If successful, the most likely outcome will be the option to pay your bill in instalments by direct debit or an extension on the time to pay your liability by.

Ultimately, HMRC will decide the terms on which they believe you will be able to repay your tax based on your individual circumstances and they may ask in depth questions relating to your income and assets (including savings).

In addition, HMRC may waive late payment penalties and interest where businesses experience administrative difficulties contacting HMRC or paying taxes due to COVID-19.

Please note:
The dedicated helpline can’t cope with current demand, therefore we suggest some alternative actions and steps to take and protect your position:
  • Call the regular HMRC TTP number which is 0300 200 3853.
  • As authorised agent we can discuss your debts with HMRC if we are provided with all the details (Agent only line).
  • Call HMRC’s Business payment Support Services on 0300 200 3835.  They are open 8am to 8pm Monday to Friday, and from 8am to 4pm at weekends.
  • You can send a letter to HMRC detailing the request and payment plan and ask that it is forwarded to the TTP unit.
  • Make a written dated and timed record of every attempted call to HMRC including precisely what the purpose of the call was.
For further advice, please contact your usual Moore advisers