Struggling to pay your tax bill on time? Make time to pay arrangements online

Taxpayers can set up a time to pay arrangement with HMRC if they cannot pay their tax bill on time. There are circumstances when this can be done online for self assessment and employers' PAYE.

Setting up a time to pay arrangement online for self assessment (SA) has been possible for some years. The limit increased from £10,000 to £30,000 in October 2020. The ability to create an online time to pay arrangement was extended to employers' PAYE in December 2022.

There are specific criteria for using the online service.  If these conditions cannot be met, the taxpayer will need to speak to HMRC or use its webchat. Agents cannot use the online service on behalf of their clients.

Interest will be charged on payments made after the deadline.

See HMRC’s guidance If you cannot pay your tax bill on time which explains the conditions and procedure as well as how to contact HMRC if the conditions for applying online are not met.