Our first recommendation is always to submit the return. HMRC will not discuss payment terms until the return is submitted. If returns are not submitted, penalties are applied, often an assessment of tax become due and interest starts accruing.

Once the return is submitted HMRC will often accept a payment plan. They have an online portal through which you can set up your own payment plan called Time to Pay. There are limits to the amounts that this portal can be used for but often this is a streamlined way of setting up a payment plan.

If you cannot make an arrangement to pay HMRC through Time to Pay, we recommend to call and make arrangements over the phone.