Start by separating each tax balance, payment deadline and any interest or penalties. Check whether returns are up to date and identify amounts that are disputed. A payment problem and a disagreement about the tax calculation may need different responses.
Tell us immediately if HMRC has sent enforcement correspondence or a winding-up petition. Opening a discussion does not automatically stop action or extend a deadline.
A Time to Pay proposal should reflect money the company can actually generate after ordinary trading costs. Include new tax liabilities as well as the arrears. An arrangement funded by falling behind on current bills may not resolve the underlying problem.
HMRC decides whether to accept a proposal. No particular repayment period, reduction or enforcement outcome can be promised in advance.
Do not submit Government Gateway passwords, bank credentials or identity documents through the initial website form.
If the business cannot pay current liabilities, focusing only on HMRC may miss the larger issue. Review viability and the effect of further trading on all creditors. Depending on the circumstances, restructuring, a CVA or closure may need consideration.
You can contact HMRC directly. If you ask for assistance, establish the scope and fees before agreeing to paid work.
If a deadline is approaching, tell us the date when you call.
Yes. HMRC provides routes for discussing payment difficulties, and some eligible arrangements can be set up online.
Explain the reasons and show what has changed. A new proposal needs evidence of affordability; approval cannot be assumed.
Do not assume tax debt will be reduced or cancelled. Any formal insolvency treatment depends on the procedure and the company’s circumstances.
Further reading: official GOV.UK guidance. General information; procedures and advice depend on your circumstances and jurisdiction.