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Self-assessment - DIY time-to-pay options

Newsletter issue - February 2021.

The tax return filing deadline for 2019/20 has now passed. However, where taxpayers have struggled to pay any tax they owed by the 31 January deadline, it is still possible to set up an instalment plan - or "time-to-pay" - arrangement. In the right circumstances, this can be done online with no need to contact HMRC by phone.

An online plan can be set up if the taxpayer:

  • owes £30,000 or less;
  • does not have any other payment plans or debts with HMRC;
  • does not have any outstanding tax returns; and
  • it's less than 60 days after the payment deadline.

This plan can include the second payment on account that was originally due in July 2020 where this was deferred.

Further information is available here.

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