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Time to pay agreements

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Last Updated: 07/02/2025

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HMRC time to pay agreements

At one stage all you had to do was ring a freephone number in Glasgow and say you could not pay your tax. They would ask you how long you needed and the deal was done. Today things are very different.

HMRC time to pay agreements are only for viable businesses that have hit a short-term cashflow problem. Each request is assessed on its merits but in practice there are many red lines beyond which deals are rarely done.

How can McTear Williams & Wood help?

Any individual can talk to the tax authorities but not everybody can achieve the right result. That’s why it pays to get expert advice.

Even if HMRC turn you down all may not be lost. In some circumstances the ultimate time to pay agreement can be a company voluntary arrangement or CVA and even when HMRC is your major creditor and has turned you down for a time to pay agreement a different department in HMRC will usually support a properly drafted CVA.

When might HMRC time to pay agreements be appropriate?

  • If you are requesting time to pay for the first time
  • When you only need to spread payments for arrears of tax over, say, three months
  • If you are requesting a longer period but have a compelling case

We have a specialist team that can help you with all the complexities. Get in touch.

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