Not everyone is aware that the HMRC Business Payment Support Service is only available for tax which has not yet fallen due so, if you want to defer tax payable for your second self-assessment payment on account, you need to do it straight away. Time to pay arrangements from HMRC are going to be harder to get and will be enforced more strictly. You can contact the Payment Support Service on 0845 302 1435.

HMRC is definitely tightening the criteria under which it will allow taxpayers to pay tax over an agreed period. The guidance published on their website now says: “You will need to explain why you cannot pay in full and on time, and what you have done to try to raise the money to pay your debt” It also says that further questions will be asked “Depending on why you can’t pay, how long you need to pay the rest, and your payment history..”