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Setting up a Time to Pay arrangement

Practical steps to negotiate a Time to Pay plan with HMRC — and stick to it.

HMRC & Tax Debts3 min readReviewed July 2026

You can set up a Time to Pay arrangement for Self Assessment debts up to £30,000 online through your Government Gateway account, without speaking to anyone. For larger balances, PAYE, VAT or complex situations, you'll need to phone HMRC's Payment Support Service.

Have a realistic monthly figure in mind before you call. HMRC will ask about income, essential expenses and other debts. They may ask you to pay a lump sum first and then spread the balance. Interest continues to accrue during the plan.

The most important rule: don't miss payments once agreed. HMRC will usually cancel the arrangement, add penalties and move straight to enforcement. If your circumstances change, call before missing a payment to renegotiate.

Guidance, not personalised helpThis article is written to inform. It isn't personalised debt or legal advice — a Debt Compass adviser will discuss your options and eligibility with you before you choose a route.