If you cannot pay your tax bill on time
How much you'll pay
The amount you’ll be asked to pay each month will be based on how much you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.
You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.
You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total because you’ll pay less interest.
If you get a pension, HMRC will count that as income, but will not count the amount in your pension pot as savings.
How long your payment plan lasts
There’s no time limit on how long a payment plan can last. It will depend on how much you owe and what you can afford to pay each month.
You should contact HMRC if anything changes that could affect your payment plan. You can make the payment plan longer or shorter.
If HMRC finds out that your circumstances have changed, they may contact you to discuss changing your repayments.
If you miss a payment
HMRC will contact you to find out why. Where possible, they’ll try to rearrange or renegotiate the payment plan with you.
If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your Time to Pay arrangement.