HMRC Debt Management

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Get Help With HMRC Debt Management


  • HMRC have tried for many years to support businesses and individuals who have a tax bill falling due for payment in the future but won’t be able to pay the bill when it’s due
  • HMRC’s Business Payment Support Service (BPSS) is for businesses
  • HMRC’s Self Assessment Payment Helpline is for individuals
  • HMRC can allow differing time periods for a forthcoming tax debt to be paid in instalments
  • A Time to Pay (TTP) arrangement is the term often used to refer to such a HMRC debt instalment repayment plan
  • Businesses and individuals may seek help from regulated professionals to assist in getting a repayment term that is both manageable by the taxpayer and acceptable to HMRC
  • Providing HMRC with useful, supporting information can be very helpful in negotiating a deal
Our Experienced Licensed Practitioners Offer A FREE Options Review. Get Help Today!

What is HMRC Debt Management?

HMRC debt management is similar in nature to Business Debt Management but will only apply to money that is due to HMRC (Her Majesty’s Revenue and Customs), the UK’s government department responsible for assessing and collecting tax due to the UK government.

HMRC run support services to help tax payers negotiate deferred instalments for paying tax that is due in the future.  HMRC support services are not for use with tax debts that are past due for payment.

Queries to the HMRC on any past due debts should go the HMRC department that are chasing the debt for payment.

To consider all of the options for a limited company take a look at the Business Rescue options and the Company Liquidation options.

Time to Pay Arrangement

  • The principle of a Time to Pay Arrangement is to allow a Company to repay the outstanding liabilities for VAT, PAYE and Corporation Tax in affordable instalments as opposed to in one go
  • An arrangement will usually last a period of up to twelve months but can be longer if HMRC agrees
  • The arrangement is beneficial to both parties if the alternative is for the Company to close; HMRC will receive payment in relation to the debts due and the Company will be granted time to help improve its financial position
  • It is important that the payments you propose to make are realistic and the arrangement has a good chance of being successful
  • Seeking a Time to Pay Arrangement will defer HMRC’s action in seeking enforcement against the Company
  • Often having a financial plan in place will ensure the Company gets back on track

Who is Eligible for a Time to Pay Arrangement?

Any type of business can apply for a Time to Pay Arrangement but it is important to be able to demonstrate the viability of the business going forward and the likelihood of the Company returning to a state of financial security.

Can Repayment of the Debt Be Afforded?

A first question for the tax payer is to work out a repayment schedule that they can afford.  Failure to stick to a debt management plan with HMRC will often lead to the end of the agreement and refusal to accept a further repayment plan; HMRC may also initiate legal enforcement action to recover the amount due.

A strong proposal to support the desired repayment structure is an essential part of a negotiation for a Time To Pay (instalment payment basis) with HMRC.

Tailored advice For HMRC Debt Management and Time to Pay Agreements

We are here to advise on the best approach to managing HMRC debt.  Time is often a key factor in reaching agreement with HMRC before a tax debt becomes due and enforcement action for recovery starts.

We are more than happy to provide a quote to assist with negotiating with HMRC.  It is not an expensive process but there is work that will need to be completed by us.

If there are debts due to others aside from HMRC or if instalments required by HMRC cannot be met by the tax payer then alternatives options exist and we will be glad to discuss these with you.

Business Payment Support Service (BPSS)

The Business Payment Support Service (BPSS) is the UK tax office’s (HMRC) help line to negotiate mutually acceptable instalment terms for a tax debt from a business that is falling due for payment but that the tax payer will not be able to pay in full by the time the debt is due for payment.

The HMRC helpline number for the Business Payment Support Service (BPSS) is: 0300 200 3835.

Self Assessment Payment Helpline

The Self Assessment Payment Helpline is the UK tax office’s (HMRC) help line to try to negotiate mutually acceptable instalment terms for a tax debt from an individual under the self assessment tax regime that is falling due for payment but that the tax payer will not be able to pay in full by the time the debt is due for payment.

The HMRC helpline number for the Self Assessment Payment Helpline is: 0300 200 3822.

Can We Help You?

We will be delighted to discuss you position and offer initial advice on your options. Any costs will be quoted and agreed in advance of being incurred; so there’s no risk of any unexpected bill.

2018 is our 40th year in business and our team of 20 experienced and qualified professionals are here to help. Our advice is from our licensed practitioners who are also our company directors, so no sales people or unqualified consultants.

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