Policy paper

Issue briefing: Time to Pay

This briefing provides information to help you understand how the 'Time to Pay' arrangements work.


Time to Pay

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All individuals and businesses have to pay their tax on time and it is HMRC’s legal duty to make sure that happens. The vast majority do pay on time, despite the current economic climate.

But HMRC know that many people and businesses are struggling to make ends meet - and that includes paying their tax on time.

Published 1 January 2013