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Letter asking HMRC to let you pay a tax bill in instalments (UK)
England, Northern Ireland, Scotland and Wales · in English
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14 questions · about 6 min
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For a taxpayer in the UK who cannot pay a tax bill in full on time: a letter to HM Revenue and Customs asking for a Time to Pay arrangement, saying what is owed, why you cannot pay it all now, the monthly amount you propose and your income and outgoings. HMRC's free online service takes a Self Assessment debt of £30,000 or less within 60 days of the due date (HMRC's own limits on 28 October 2026, not law); otherwise HMRC deals with it by phone, and this letter sets out your proposal in writing. Sent first class.
- Made for use in England, Northern Ireland, Scotland and Wales
- Last updated October 28, 2026
- Document in English
Where a UK document reproduces the words of legislation or of a government publication — UK, Scottish or Northern Irish — it contains public sector information licensed under the Open Government Licence v3.0.
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When to use this document
- Your tax bill in the UK is bigger than you expected and you cannot pay it all at once.
- Your tax debt is over the limit for setting up a payment plan online.
- You have spoken to HMRC by phone and want to confirm your payment proposal in writing.
- You want to offer HMRC monthly payments that you can really afford.
What you fill in
The details the document asks for.
- Sender
- Sender's address
- Town or city
- Sender's postcode
- Date
- HMRC's name and postal address, exactly as on the notice or GOV.UK
- Your Unique Taxpayer Reference (UTR), or the reference on HMRC's letter
- What the tax is (e.g. Self Assessment for 2025 to 2026, due 31 January 2027)
- Amount due
- Why you cannot pay it all now
- Monthly amount you propose (£)
- Date of the first instalment
- Amount you can pay straight away, if any (£)
- Monthly income and essential outgoings (rent or mortgage, bills, other debts)
Common questions
- Can I set up a Self Assessment payment plan online without writing to HMRC?
- Usually yes, free on GOV.UK, within the limits HMRC sets for its online service — on 28 October 2026: you have filed your latest tax return, owe £30,000 or less, are within 60 days of the payment deadline and have no other payment plans or debts with HMRC. They are HMRC's service rules, not law, and can change. Outside them, call HMRC's payment support line; it will ask the same questions this letter answers. Sending the letter as well gives HMRC your proposal and figures in writing and keeps a record of what you offered.
- Do interest and late payment penalties still apply under a Time to Pay arrangement?
- Interest keeps running on the unpaid tax until it is paid, so the arrangement costs more than paying at once. A payment plan agreed with HMRC before a late payment penalty date generally avoids that penalty, as long as you keep to the plan. Missing payments can lead HMRC to cancel the arrangement and take recovery action, so contact HMRC at once if your circumstances change.
- Where can I get free help with tax debts I cannot pay?
- Free, independent debt advice is available from MoneyHelper, StepChange and Citizens Advice across the UK, from National Debtline in England, Wales and Scotland, and from Advice NI in Northern Ireland; TaxAid and Tax Help for Older People give free tax help to people on low incomes. An adviser can help you work out an affordable monthly figure from your income and outgoings before you speak to HMRC. None of them charges a fee.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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