Tax resources
If you cannot pay your tax bill on time
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What to do
What to do
Contact HM Revenue and Customs (HMRC) as soon as possible if you have missed your payment. How you contact HMRC depends on what you need to pay.
You have to pay interest if you pay late. You may avoid penalties by contacting HMRC as soon as possible.
If you cannot pay because of coronavirus (COVID-19)
If you did not make a Self Assessment payment on account due in July 2020, your payment deadline will have been delayed (deferred) until 31 January 2021. You do not have to contact HMRC and will not have to pay a penalty.
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
You can set up a payment plan to spread the cost of your latest Self Assessment bill if:
you owe £30,000 or less
you do not have any other payment plans or debts with HMRC
your tax returns are up to date
it’s less than 60 days after the payment deadline
You do not need to contact HMRC if you set up a payment plan online.
Call the Self Assessment helpline if you’re not eligible for a payment plan or cannot use the online service.
Self Assessment Payment Helpline
Telephone: 0300 200 3822
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 spread the cost of your tax bill by paying what you owe in instalments.
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
Nominated partners in business partnerships can negotiate a Time to Pay Arrangement with HMRC on behalf of the partnership or individual partners.
Defer your Self Assessment payment on account due to coronavirus (COVID-19)
Choose how and when you can delay making your second payment on account for the 2019 to 2020 tax year.
Published 15 May 2020
From: HM Revenue & Customs
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You have the option to defer your second payment on account if you’re:
registered in the UK for Self Assessment and
finding it difficult to make your second payment on account by 31 July 2020 due to the impact of coronavirus
You can still make the payment by 31 July 2020 as normal if you’re able to do so.
HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it’s paid on or before 31 January 2021.
You will still need to submit your Self Assessment tax return to HMRC on time.
If you choose to defer
You do not need to tell HMRC that you’re deferring your payment on account.
Choosing to defer will not stop you from being entitled to other coronavirus support that HMRC provides.
You must make your second payment on account on or before 31 January 2021 if you choose to defer. Other payments you may have to make by this date include any:
balancing payment due for the 2019 to 2020 tax year
first payment on account due for the 2020 to 2021 tax year
You can check payments you need to make towards your next tax bill by signing in to your online account.
If you want to pay in full
You can pay your second payment on account bill in full any time between 31 July 2020 and 31 January 2021 using the online service.
If you want to pay in instalments
You need to contact HMRC if you already have overdue tax which you’re paying through a Time to Pay instalment arrangement and want to include your second payment on account in that arrangement.
If you do not have other overdue taxes, you can make your payment in instalments any time between now and 31 January 2021 by setting up a budget payment plan.
Payments made by Direct Debit
If you choose to defer and normally make your payments on account by Direct Debit, you should cancel your Direct Debit through your bank as soon as possible so that HMRC will not automatically collect any payment due. You can cancel online if you’re registered for online banking.
After the deferral ends
The usual interest, penalties and collection procedures will apply to missed payments.
How to get help
If you’re still struggling to pay your tax bill by 31 January 2021, or you’re experiencing other financial difficulties you can contact HMRC’s Time to Pay service.
Get help online
Use HMRC’s digital assistant to find more information about the coronavirus support schemes.
You can also contact the HMRC coronavirus helpline for help and advice.
Published 15 May 2020