What if I miss an HMRC Time to Pay payment?
Contact HMRC as soon as you know a payment will be missed. Explain the reason and provide a realistic revised proposal. HMRC may discuss changing the arrangement, but you should not assume an agreed plan continues unchanged or that enforcement is automatically suspended.
Business Insolvency Helpline • Checked 1 November 2026
General guidance, with procedural detail focused on England and Wales. Rules and routes can differ in Scotland and Northern Ireland.
What information should I have ready?
Take the arrangement reference, outstanding balances, missed amount and expected date of receipt of any funds. Prepare a short cash forecast showing both the old arrears and new taxes becoming due.
Separate a one-off delay from a recurring shortfall. A customer paying late needs different evidence from a business whose normal trading no longer covers its costs.
Can HMRC change the arrangement?
HMRC’s guidance says it will seek to understand a missed payment and, where possible, discuss rearranging or renegotiating. Any change depends on the circumstances. Obtain confirmation of what has actually been agreed.
If another tax bill cannot be paid, tell HMRC rather than quietly adding it to the old plan. Do not assume interest stops or that a longer term is an entitlement.
When should I consider insolvency advice?
If the forecast cannot support current trading, new taxes and a credible arrears payment, another instalment plan may only postpone the decision. Compare rescue options with an orderly closure and assess creditor interests.
If a petition, enforcement notice or security demand has arrived, identify that stage immediately. A call about payments does not necessarily change a court date or legal deadline.
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Related questions
No. Contact HMRC promptly. The next step depends on the explanation, affordability, history and any existing enforcement action.
HMRC may consider it, but this needs discussion and agreement. It is not automatically included in the existing arrangement.
No. Any proposal must be supported by the facts and HMRC decides whether to accept it.
Sources checked for this guide
- How much you pay (www.gov.uk)
- Pay in instalments (www.gov.uk)
- What will happen if you do not pay your tax bill (www.gov.uk)
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