‘Time to pay’ arrangement

The helpline for HMRC's Business Payment Support Service (BPSS) is 0300 200 3835 (www.gov.uk/difficulties-paying-hmrc).

Generally, it is open on Monday to Friday from 8.00 a.m. to 8.00 p.m. and at weekends from 8.00 a.m. to 4.00 p.m.

If a VAT return has been submitted to HMRC, but the tax cannot be paid because of a lack of funds, usually the first step is to contact the BPSS, and try to agree a ‘time-to-pay’ (TTP) arrangement for the debt. The key point is to contact the BPSS and agree a deal before the tax is due for payment.

Callers should provide information such as:

(1)the tax reference number;

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