
Back in March 2020, as the coronavirus pandemic was just starting the government announced new emergency measures to help those businesses and self-employed people affected by COVID-19 through the Time To Pay service. A dedicated COVID-19 helpline opened on 11 March 2020 and remains available via webchat and phone. HMRC has made up to 2,000 experienced call handlers available to support businesses concerned about meeting their tax liabilities due to coronavirus.
HMRC says that all businesses and self-employed people 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 and are tailored to individual circumstances and liabilities. Agreements reached with HMRC allow businesses and individuals to pay off their debt by installments over a period of time.
HMRC will usually only offer taxpayers the option of extra time to pay if they think they genuinely cannot pay in full now but will be able to pay in the future. If HMRC do not think that more time will help a taxpayer then they can require immediate payment and start enforcement action if payment is not forthcoming.
Taxpayers cannot appeal against HMRC’s decision not to grant additional Time To Pay but can make a complaint if they are unhappy about how the way they were treated by HMRC.
Since the private school VAT change, effective 1 January 2025, private school tuition and boarding in the UK have been...
A temporary VAT cut of 5% will apply from 25 June 2026 to 1 September 2026 on certain children’s meals,...
Most businesses ask this as a yes-or-no question, but UK VAT does not work that neatly. VAT on transaction fees...
In HMRC v M R Currell Ltd [2026] EWCA Civ 445, the Court of Appeal held that an £800,000 payment...
HM Revenue & Customs (HMRC) has set itself an ambitious goal: by 2030, 90% of customer interactions should be digital,...
UK corporate law and HMRC guidance have long recognised that transactions between a company and its shareholders are subject to...
The UK Court of Appeal has clarified the VAT treatment of education grants, marking an important shift for schools, universities,...
Buying two or more homes together can trigger special stamp duty and property transaction tax rules across the UK. The...
Submitting a VAT return on time is one of the most important VAT responsibilities for UK businesses. A missed deadline...
HM Revenue & Customs (HMRC) has adopted a significantly tougher stance on VAT investigations for large businesses recently. Investigations into...