Can't Pay Your Tax Bill? HMRC Time to Pay Options Explained
If you can't pay your Self Assessment bill in full by 31 January, you can spread payments over monthly instalments. Here's how Time to Pay works.
If you're worried about paying your Self Assessment tax bill by 31 January 2026, HMRC's Time to Pay service lets you spread payments over monthly instalments.
How It Works
Time to Pay allows you to:
- Split your tax bill into manageable monthly payments
- Set up a plan online without calling HMRC (for bills up to £30,000)
- Arrange payments that suit your circumstances
Since April 2025, nearly 18,000 customers have used this service.
Eligibility
| Requirement | Details |
|---|---|
| Maximum bill (online) | £30,000 |
| Larger bills | Contact HMRC directly |
| Must file first | Submit your Self Assessment return before setting up a plan |
How to Set Up a Payment Plan
For bills up to £30,000:
- File your Self Assessment return
- Go to Set up a Self Assessment payment plan on GOV.UK
- Choose your monthly payment amount
- Set up a Direct Debit
For larger bills: Call HMRC's Payment Support Service to discuss options.
Important Notes
- Interest will still be charged on late payments
- Missing instalments could cancel your arrangement
- Late Class 2 National Insurance payments may affect benefit eligibility
Better Than Not Paying
Setting up a Time to Pay arrangement is better than:
- Ignoring the deadline (triggers automatic penalties)
- Paying late without a plan (interest accumulates)
- Waiting for HMRC to contact you
If you know you'll struggle to pay, act now rather than waiting until January.
Information accurate as of 11 December 2025. Verify current details on GOV.UK.
Official Sources
deadlineself-assessment