VAT: Self Service Time to Pay

HMRC has implemented a new Self Service Time to Pay facility for VAT.

As you may know HMRC has recently updated it’s Late VAT Penalty Regime. It has now introduced a ‘self-serve’ online application process through which Time to Pay can be arranged for VAT owed.

This is a change from the current system where Time to Pay must be arranged over the phone.

Conditions

There are conditions for the new system as follows:

• The latest VAT return must have been filed

• The amount owed must be less than £20,000

• Application must be made within 28 days of the deadline

• There are no other debts to HMRC

The maximum period for the Time to Pay arrangement will is 6 months but assuming that the above criteria are met, the arrangement will be automatically approved.

Access

Access to the portal is via the Government Gateway through a special sign in page accessed via this specific link: https://www.access.service.gov.uk/login/signin/creds.

Confusingly the page itself looks exactly like the normal sign in page but it is not. If this exact above URL is not used to sign in, the relevant pages will not appear