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'Time to Pay' for income tax self-assessment liabilities of under £30,000


HMRC has issued a reminder to taxpayers that the self-serve online facility to agree time to pay for income tax self-assessment liabilities of under £30,000 remains available.


HMRC has issued a reminder to taxpayers that the self-serve online facility to agree time to pay for income tax self-assessment liabilities of under £30,000 remains available. It can be used to spread the payment of tax due by 31 January 2022. This facility is available to all taxpayers who have filed their 2020/21 tax return and plan to pay off the debt within 12 months.


Taxpayers with income tax self assessment liabilities becoming due on 31 January 2022 can use HMRC’s online facility to agree a time to pay arrangement where:

  • they have filed their 2020/21 tax return

  • they owe less than £30,000

  • they are within 60 days of the payment deadline, and

  • they plan to pay off the debt within the next 12 months or less

If taxpayers owe £30,000 or more, or need longer to pay, they should call the Self Assessment Payment Helpline on 0300 200 3822.


The online facility was available before the coronavirus pandemic, but to use it the taxpayer needed to owe less than £10,000. HMRC reminds taxpayers that the higher limit of £30,000 remains in place for 31 January 2022 liabilities and is available to any taxpayer who meets the above criteria, whether or not their payment difficulties are coronavirus-related. Last year, 123,000 taxpayers used self-serve time to pay to spread the cost of 31 January 2021 liabilities worth £460m.

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