If you are looking to set up a time to pay to arrange for your VAT liability HMRC has launched a new online application to smooth the process out. You will no longer need to call HMRC to justify the need for a time to pay arrangement. However, there are a few conditions that need to be met to be able to use the application.

  1. The latest VAT return has been submitted
  2. The outstanding liability is less than £20,000
  3. The request has to be made within 28 days of the payment deadline
  4. You do not have any other payment plans or debts with HMRC
  5. The outstanding liability will be repaid within 6 months

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