Time to Pay
This article explains what to do if you cannot pay your tax bill on time.
If you cannot pay because of coronavirus (COVID-19)
Because of coronavirus you may be able to delay (defer) your Self Assessment payment on account due in July 2020 until 31 January 2021[1].
Contact the HMRC coronavirus (COVID-19) helpline if you cannot pay any other tax bills because of coronavirus.
If you’re self-employed
If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.
If you cannot pay your Self Assessment tax bill for other reasons
If you owe £30,000 or less then you might be able to set up a Time to Pay Arrangement online[2]. This lets you pay your Self Assessment tax bill in instalments[3]. Call the Self Assessment helpline if you've missed your payment date or you cannot use the online service. You do not need to contact HMRC if you have set up a payment plan online.
Self Assessment Payment Helpline
Telephone: 0300 200 3822[4]
Monday to Friday, 8am to 4pm
If you cannot pay other taxes
You might be able to set up a Time to Pay Arrangement with HMRC if you're unable to pay any other taxes in full. This lets you pay what you owe in instalments[3]. How you do this depends on whether you've received a payment demand. If you've received a payment demand, like a tax bill or a letter threatening you with legal action, call the HMRC office that sent you the letter. If you've not received a bill or letter, call the Payment Support Service.
Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 4pm
Tax reference: Difficulties paying HMRC - Source: GOV.UK: difficulties paying hmrc (applicable tax year 2025/26)
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