Will HMRC really accept a Time to Pay arrangement?

HMRC approves the vast majority of realistic TTP requests, particularly when submitted before enforcement action begins. Interest continues to accrue but late-payment penalties are typically avoided.

Can I include VAT and PAYE in a Time to Pay?

Yes. HMRC will consolidate VAT, PAYE, Corporation Tax, and Self Assessment arrears into a single arrangement when the affordability case supports it.

What happens if I miss a Time to Pay instalment?

One missed payment usually triggers a warning. A second missed payment defaults the arrangement and HMRC may proceed to enforcement, including County Court judgment or petition for winding up. We build in payment breaks where possible during negotiation.

HMRC representation

HMRC Time to Pay Arrangement: Structured Repayment for UK Tax Debt

Negotiate an HMRC Time to Pay arrangement to spread Self Assessment, Corporation Tax, VAT, or PAYE arrears over 6 to 60 months.

Quick Answer

HMRC Time to Pay (TTP) allows individuals and companies to spread tax arrears in monthly instalments. We prepare the affordability case and negotiate directly with HMRC Debt Management.

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Timeline

Online TTP for balances under £30,000 approved in 24 hours. Larger arrangements take 2 to 6 weeks.

Our fee

Flat £695 for Self Assessment arrangements. £1,495 for company arrangements with full affordability case.

Typical outcome

Monthly instalment plan of 6 to 36 months (occasionally 60), with all enforcement action suspended while the arrangement is honoured.

Eligibility Requirements

Filed the underlying tax return(s)
Genuine inability to pay the full amount immediately
Realistic proposal that clears the debt within HMRC's expected window
Debt below £30,000 for online Self Assessment TTP, higher amounts require phone negotiation

Our 5-Step Process

Here is exactly how Gullia Filing handles your HMRC Time to Pay Arrangement case, from intake to resolution.

Debt confirmation and interest calculation

We verify the balance through your HMRC online account and calculate current interest so the proposed instalment covers principal plus accruing interest.

Income and expenditure statement

We prepare a Standard Financial Statement showing income, essential expenditure, and disposable income supporting the proposed monthly amount.

HMRC Debt Management negotiation

We call the Business Payment Support Service (BPSS) or Self Assessment Payment Helpline and negotiate the arrangement in real time.

Direct Debit setup

We arrange the Direct Debit mandate to prevent missed payments defaulting the arrangement.

Ongoing compliance monitoring

We track future filing deadlines so a late return does not collapse the TTP.

Documents We Need From You

HMRC statement of liabilities

Last three months of business or personal bank statements

Latest management accounts (companies) or SA302 (individuals)

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