SME Business and Sole Traders: Support for Businesses paying tax (Time to Pay)

The following information is based on the information publishes as of 26 March.

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' service.

These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

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How to access the scheme

If you have missed a tax payment or you might miss your next payment due to COVID-19, please call HMRC’s dedicated helpline: 0800 0159 559.

If you’re worried about a future payment, please call nearer the time.

Further Notes to Consider

All statutory filing needs to be made on time: You should ensure that all statutory returns are made on time as delays in submission generate further penalties and it may be more difficult to agree payment plan.

Don't ignore HMRC correspondence: Ignoring the letters will not make the problem go away.

Know your budget: You will be expected to make the best offer you can and justify the figures. Renegotiating the agreement may be dificult in the future, be realistic with the amounts you can commit. Optionally, inform HMRC that you cannot commit to any figures and pay as and when you can.

HMRC staff authority to agree time to pay: HMRC will usually expect you to set up a regular monthly payment plan with collection by direct debit, spread over 12 months.

Important Note

If someone texts, calls or emails claiming to be from HMRC, saying that you can claim financial help or are owed a tax refund, and asks you to click on a link or to give information such as your name, credit card or bank details, it is a SCAM.