Business Payment Support Service
On 24 November 2008, we introduced a new, dedicated Business Support Service designed to meet the needs of businesses affected by the current economic conditions. This Service is still running and is available to help you if your business is viable and you are experiencing difficulties in meeting your tax obligations as a result of the current economic circumstances.
News Release - Business Payment Support Service launched (Opens new window)
If you're worried about being able to meet tax, National Insurance, VAT or other payments owed to HM Revenue & Customs (HMRC), or you anticipate that payments coming due will cause you problems, you can call our Business Payment Support Line below seven days a week.
Our staff will review your circumstances and discuss temporary options tailored to your business needs, such as arranging for you to make payments over a longer period. We will not charge additional late payment surcharges on payments included in the arrangement, although interest will continue to be payable on those taxes where it applies.
At the Budget 2009, the Chancellor announced an extension to the service. If your business anticipates making a trading loss in the current year you should mention this when you call the help line. If your business is still viable, and we agree your estimate of the loss, you can have the anticipated loss taken into account as part of any rescheduling of the Corporation Tax or Income Tax you owe on your previous year’s business profits.
Depending on the size of the loss you are claiming we may have to ask for some evidence in support for us to consider. But we will take a reasonable approach to the evidence we ask for and look to settle the matter with as little fuss as possible.
Please note: The Business Payment Support Line is for new enquiries only. If we've already contacted you about an overdue payment, or if you already have a payment arrangement with us please see below for what to do next.
When to contact the Support Line
If you have payments due now or in the near future, the sooner you get in touch, the sooner we'll be able to see how we can help. If your payment isn't due yet, you can ring the Support Line nearer the time once you are clear about whether you will be able to pay us or not. But remember that you need to get in touch with us in advance. Don't wait until your payment is overdue.
Giving you a quick decision
In most cases we should be able to give you a decision in about ten minutes. For larger payment debts and those that are more complicated we may need to have a longer, more detailed discussion with you and may need to call you back before finalising payment arrangements.
Information we'll need
To help us deal with your call as efficiently as possible, please have the following information to hand:
- your tax reference number
- details of the tax that you are or will have trouble paying
- when you expect to be able to pay the tax
Our advisers will only ask for the information we need to make a decision.
Changes in circumstances
If the circumstances of your business change and you become unable to make the payments covered by the agreement, as well as keeping up to date with any new liabilities, then it is important for you to get in touch with us before you miss any payment.
Provided we are satisfied that your business continues to be viable we will consider amending and extending the agreement. However it is likely in such circumstances that we will need to ask more detailed questions about your income and outgoings so that we can be as sure as possible that you will be able to meet any new arrangement. This may mean that such discussions may take a little longer than in the initial approach to the Service and you may be transferred to another officer to progress this.
We will do our best to help you. Please call us as we want to help where we can and that is in the vast majority of circumstances. Sometimes we may not be able to help in the way that you want us to and we may then need to consider alternative ways of collecting the tax due.HMRC Business Payment Support Line
Tel 0845 302 1435
Open Monday - Friday 8.00 am to 8.00 pm, Saturday and Sunday 8.00 am - 4.00 pm.
Please note: The Support Line is intended for new enquiries only. If we've already contacted you about an overdue payment, or if you already have a payment arrangement with us please see below for what to do next.
If we've already contacted you about an overdue payment or if you already have a payment arrangement with us
If we've already contacted you about an overdue payment it's important that you call the original office that contacted you. They will be ready to discuss payment arrangement options with you and explain how to avoid legal action being taken.
If you already have a payment arrangement with us but have additional concerns about what you can pay, the office you've been dealing with will be able to discuss further options with you. You'll find the contact details you need on the correspondence sent to you.
If you've received a warning letter about court action
If you've received a warning letter about court action and can't get through to the office that sent it, you can call the Business Payment Support Line number and our advisers will try to help.
If we are already taking court proceedings against you
We are always ready to enter into realistic time to pay arrangements rather than go to court. But there will sometimes be cases where our assessment is that we should go ahead with court action, and in those circumstances we will explain why. Please get in touch with the office named on the correspondence we have sent you to discuss your concerns.
If you have recently made a payment to us and are now experiencing cashflow problems.
We cannot repay amounts that you have previously paid to us - unless your tax bill changes. You may however want to get in touch with the Business Payment Support Line to discuss time to pay arrangements for any further payments when they are due.
If you are already the subject of a tax enquiry and are having difficulty paying your agent.
This is a matter between you and your agent; however, we suggest you to talk to the office responsible for the enquiry.
If you are waiting for a repayment from us and this is causing you cashflow problems
You should contact the office who advised you that a repayment was due. You will find the telephone number on the correspondence sent to you.
Additional information for tax agents and advisers
We have provided specific information for tax agents and advisers covering how you can use the service on your client's behalf and answering common questions raised by tax professionals.
Business Payment Support Service - additional information for tax agents and advisers
More help
Organisations offering free advice on debt problems
There are a number of organisations providing free, confidential and independent advice on how to deal with debt problems. Follow the links below to find out more.
Get help and advice about debt problems on the Business Link website
Information about dealing with business debts from Business Debtline
