Meg Saksida explains who can get ‘time to pay’ arrangements and what needs to be done.
The Commissioners for Revenue and Customs Act 2005 gives HMRC the responsibility for the collection of all UK taxes. These taxes have various payment deadlines, including, for some, the ability to pay in instalments. All taxpayers are expected to meet these deadlines and pay their taxes in full by these due dates.
However, there are always taxpayers that are struggling for a variety of reasons and do not have the ability to pay.
What is a ‘time to pay arrangement’?
In cases of hardship, HMRC has a limited discretion to allow a taxpayer to pay at a later date, usually over a period of time rather than at the prescribed deadline. Where this discretion is used, the resulting
