All businesses and self-employed individuals in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.

These arrangements are agreed on a case-by-case basis with HMRC and are tailored to individual circumstances and their liabilities.

You are eligible if your business:

If you have missed a tax payment or you think you miss your next payment due in relation to Covid-19, please call HMRC’s dedicated helpline on 0800 0159 559.