Contact HM Revenue and Customs (HMRC) as soon as possible if you can't pay all your tax on time.

You may be able to either:

• get more time to pay
• pay your bill in instalments

You'll get charged penalties and interest, making your tax bill bigger, if you don't contact HMRC.

Call HM Revenue and Customs’ (HMRC) Business Payment Support Service. Anyone can use this service, not just businesses.

HMRC Business Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 8pm
Saturday and Sunday, 8am to 4pm
Find out about call charges

You'll need to have specific information ready before you call.

Contact HM Revenue and Customs (HMRC) as soon as possible.

If you've been sent a payment demand

If you've been sent 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 haven't been sent a payment demand

Call HMRC's Business Payment Support Service if you've recently sent your tax return but haven't got a bill or letter about payment yet.

Anyone can use this service, not just businesses.

HMRC Business Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 8pm
Saturday and Sunday, 8am to 4pm
Find out about call charges

Make sure you've got specific details to hand before you call.

Before you call

You'll need to know:

• your reference number (eg 10-digit unique taxpayer reference, VAT reference number etc)
• the amount of the tax bill you're finding it difficult to pay and the reasons why
• what you've done to try to get the money to pay the bill
• how much you can pay immediately and how long you may need to pay the rest

What happens when you call

HM Revenue and Customs (HMRC) will ask you about:

• your income and expenditure
• your assets, like savings and investments
• what you’re doing to get your tax payments back in order

HMRC will decide whether you should be able to pay immediately - or if you can’t, whether you will be able to get your payments back on track with more time.

They think you can pay now

HMRC will expect you to pay immediately and take payment over the phone by direct debit, credit or debit card.

They’ll tell you what other payment options you can use if you can’t do this.

They think you can pay with more time

HMRC may offer you extra time to pay if they think you genuinely can’t pay in full now but will be able to pay in the future.

They’ll encourage you to set up a direct debit to make payments on dates they agree with you. They may agree for you to pay in instalments.

Tell HMRC as soon as possible if your circumstances change and you can pay your tax bill faster.

You’ll have to pay interest on the amount you pay late.

You must keep these payments up to date and pay your other tax. If you don't, HMRC will normally cancel the arrangement and take legal action against you straight away.

They don’t think you can get your payments up to date

HMRC won't make an arrangement with you - they’ll expect you to pay your tax bill straight away.

If you don't, HMRC will start 'enforcement action' to get the money from you.

You can pay HMRC in different ways, including direct debit.

You can get help from a number of organisations if you’re dealing with enforcement action for tax you owe.

You’re asked for more information

You’ll be asked more in-depth questions if you’ve been given time to pay before. In more complex cases HMRC may ask for evidence before they make a decision.

Making a complaint

You can't appeal against HMRC’s decision, but you can make a complaint if you’re unhappy about how you were treated.