HMRC Has Introduced Self-serve Time To Pay Arrangements for VAT

07 - 06 - 2023

VAT payment plans can now be arranged online if your business meets certain criteria.  

Certain VAT-registered businesses can now set up a payment plan online, known as a time to pay arrangement. 

A VAT-registered business can set up its VAT payment plan online if it:

  • has filed its latest VAT return;
  • owes £20,000 or less;
  • is within 28 days of the payment deadline;
  • does not have any other payment plans or debts with HMRC; and
  • plans to pay off its debt within the next six months.

Business that are not eligible to use the online service include those that 

  • use the VAT cash accounting or annual accounting schemes.
  • make VAT payments on account
If your business is not eligible to use the online service you can still contact HMRC for agree a payment plan over the phone.  
If you need assistance or further information on VAT for your small business we are here to help. Contact Foremans on 01244 625 500 or at 






Foremans LLP Umberlla
Foremans LLP