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Time to Pay Scheme

Following on from the Chancellor’s Winter Economic Statement last week, further details have now been announced regarding the ‘self serve’ Time to Pay (TTP) scheme, whereby self assessment tax payers can now apply online to spread the cost of their tax liability via instalments.

From 1st October, those wishing to avail themselves of the opportunity to spread their tax bill over a period of time can now do so online, without having to call HMRC directly.  The maximum tax liability limit for the self serve TTP scheme has also been increased from £10,000 to £30,000

Who can apply:

  • Tax payers who had earlier this year deferred their outstanding tax owed from 2019/2020 to July 2020.
  • Customers with any outstanding tax owed for 2019 to 2020
  • Customers wishing to spread the cost of their first payment on account for this current tax year.

Criteria to use ‘self serve’ Time to Pay Scheme:

Self assessment tax payers wishing to defer their tax bill online and spread the cost must meet the following criteria:

  • Have no other outstanding tax returns
  • Have no other tax debts
  • Have no other HMRC payment plan in place
  • Debts must be between £32 and £30,000
  • Payment plans must be in place no later than 60 days after the due date of the debt.

Customers with tax bills in excess of £30,000 will still be able to use the Time to Pay scheme but will not be able to use the online service, and should call HMRC directly to arrange time to pay.

Interest will be payable on the ‘self serve’ time to pay scheme. Interest will be applied to any outstanding balance from 1 February 2021.

How to apply:

Payment plans under the self serve scheme can be set up via the following link (Government Gateway ID and password will be required)

You can read more about the payment plan scheme here: