How to ask HMRC for time to pay a tax bill in instalments – online self-serve limits, what HMRC will ask, a request letter or call script, a personal income and expenditure statement, a payment proposal and what happens if you miss a payment.
Letters to HMRC & personal tax
Time to Pay Arrangement Request with Income and Expenditure Statement
About this document
If you cannot pay a tax bill in full on time, contact HMRC before the due date. HMRC may agree a Time to Pay arrangement, allowing you to pay in instalments. Interest still runs on the unpaid tax, but setting up an arrangement can stop late payment penalties building up. HMRC will want to understand your income, outgoings and what you can afford.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
A complete, ready-to-use document with every section written, your details shown in [square brackets], and guidance notes explaining how to complete it.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
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Letters to HMRC & personal tax
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Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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