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