Learn: financial difficulty

What is an HMRC Time to Pay arrangement, and when should we ask for one?

Tax bills are among the most common pressure points for a trading company under financial strain. HMRC offers a Time to Pay arrangement that can let a business spread a VAT, PAYE or Corporation Tax liability over an agreed period instead of paying it all at once. This is general information; HMRC sets its own criteria and the details depend on your circumstances.

What HMRC tends to look for

  • That the company genuinely cannot pay in full now but can pay over time.
  • That you have contacted them before the debt is overdue, not after enforcement begins.
  • A realistic proposal showing how and when you will clear the balance.

How to approach it

Prepare your figures first, including a short cashflow forecast and the maximum you can commit each month without putting trading at risk. Contact HMRC directly through their business payment support service. Being proactive signals good faith and usually leads to a more workable outcome than waiting for a demand.

If managing both a tax arrangement and a Credicorp Flex or Credicorp Slice repayment is stretching your company, tell us. We can look at your repayment alongside what you have agreed with HMRC so the combined burden stays realistic. Coordinating your creditors deliberately is far better than juggling them in the dark.

See also: What an HMRC Time to Pay arrangement means for my Credicorp payments, How should my company prioritise which bills to pay first?, How to repay your Credicorp loan early.

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