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HMRC Tax AppealsUnited Kingdom
Free UK HMRC Time-to-Pay (TTP) Arrangement Request Letter Template
An HMRC Time-to-Pay (TTP) arrangement is the formal route for a United Kingdom taxpayer to spread payment of a tax liability over agreed instalments where settling in full by the due date would cause genuine difficulty. Use our free UK template to request a TTP under HMRC's care and management discretion — covering the Self-Service £30,000 Self Assessment threshold (set up online via gov.uk), the long-form TTP+ route for amounts above £30,000 or non-SA tax (Income & Expenditure + Statement of Affairs), the late payment penalty suspension under FA 2009 Schedule 56 and the Direct Debit collection mandate.
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HMRC Time-to-Pay (TTP) Arrangement Request
Statutory Request To Spread Payment Of Tax Liability · 22 January 2026
Rebecca Anne Goldsmith
8 Mariner's Walk, Portsmouth PO5 3EN
07983 442281
rebecca.goldsmith@email.co.uk
22 January 2026
HM Revenue and Customs
Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom
HMRC TIME-TO-PAY (TTP) ARRANGEMENT REQUEST
UTR: 8821475901
Dear Sir or Madam,
I write as a sole trader to request a Time-to-Pay arrangement in respect of an outstanding Self Assessment income tax (Taxes Management Act 1970 s.59A — payment on account; FA 2009 Schedule 56 late payment penalties) liability. The total amount outstanding is GBP 18,420 for 2024/25 Self Assessment (final balancing payment + first 2025/26 payment on account). I am unable to settle the full amount by the statutory due date and respectfully ask HMRC to exercise its care and management discretion to agree a Time-to-Pay arrangement under which the liability is paid by instalments. The amount falls within the £30,000 Self Assessment threshold for the Self-Service Time-to-Pay arrangement available through the taxpayer's personal tax account at gov.uk, and I confirm below my eligibility for that route. I confirm that all relevant tax returns are filed and that this is my first or only active TTP request.
I write as a sole trader to request a Time-to-Pay arrangement in respect of an outstanding Self Assessment income tax (Taxes Management Act 1970 s.59A — payment on account; FA 2009 Schedule 56 late payment penalties) liability. The total amount outstanding is GBP 18,420 for 2024/25 Self Assessment (final balancing payment + first 2025/26 payment on account). I am unable to settle the full amount by the statutory due date and respectfully ask HMRC to exercise its care and management discretion to agree a Time-to-Pay arrangement under which the liability is paid by instalments. The amount falls within the £30,000 Self Assessment threshold for the Self-Service Time-to-Pay arrangement available through the taxpayer's personal tax account at gov.uk, and I confirm below my eligibility for that route. I confirm that all relevant tax returns are filed and that this is my first or only active TTP request.
1.
TAXPAYER IDENTIFICATION
Taxpayer: Rebecca Anne Goldsmith
Capacity: a sole trader
Unique Taxpayer Reference (UTR): 8821475901
National Insurance number: PA 12 90 45 C
Correspondence address: 8 Mariner's Walk, Portsmouth PO5 3EN
Telephone: 07983 442281
Email: rebecca.goldsmith@email.co.uk
Capacity: a sole trader
Unique Taxpayer Reference (UTR): 8821475901
National Insurance number: PA 12 90 45 C
Correspondence address: 8 Mariner's Walk, Portsmouth PO5 3EN
Telephone: 07983 442281
Email: rebecca.goldsmith@email.co.uk
2.
OUTSTANDING LIABILITY AND PROPOSED ARRANGEMENT
Tax under arrangement: Self Assessment income tax (Taxes Management Act 1970 s.59A — payment on account; FA 2009 Schedule 56 late payment penalties)
Tax year or accounting period: 2024/25 Self Assessment (final balancing payment + first 2025/26 payment on account)
Total amount outstanding: GBP 18,420
Proposed monthly instalment: GBP 1,535
Proposed arrangement duration: 12 months
Reason for the payment difficulty: a documented business downturn affecting the appellant's revenue and cash position
Statutory framework: Taxes Management Act 1970 s.59A / s.69 (recovery); FA 2009 Schedule 56 (late payment penalty regime); FA 2009 s.101 (late payment interest); HMRC published Time-to-Pay guidance at gov.uk/difficulties-paying-hmrc.
Tax year or accounting period: 2024/25 Self Assessment (final balancing payment + first 2025/26 payment on account)
Total amount outstanding: GBP 18,420
Proposed monthly instalment: GBP 1,535
Proposed arrangement duration: 12 months
Reason for the payment difficulty: a documented business downturn affecting the appellant's revenue and cash position
Statutory framework: Taxes Management Act 1970 s.59A / s.69 (recovery); FA 2009 Schedule 56 (late payment penalty regime); FA 2009 s.101 (late payment interest); HMRC published Time-to-Pay guidance at gov.uk/difficulties-paying-hmrc.
3.
REASON FOR THE PAYMENT DIFFICULTY
I am a self-employed marine surveyor (sole trader). In Q3 and Q4 of 2025 my principal commercial client, a Portsmouth-based yacht broker for whom I conducted approximately 60 per cent of my survey instructions, ceased trading without notice on 14 October 2025 following the loss of its key insurer relationship. The broker's receiver is pursuing recovery of £42,000 of unpaid survey invoices but has indicated that ordinary creditors will recover only a small dividend, expected at no more than 15 per cent. I have replaced approximately half of the lost client base with new instructions in November and December 2025, but the recovery has not been fast enough to enable me to fund the full Self Assessment balancing payment plus the first 2025/26 payment on account due on 31 January 2026 in addition to the routine living and business expenses. The proposed 12-month TTP arrangement at £1,535 per month is affordable on my current monthly cash flow and would settle the full liability by 31 January 2027.
4.
SELF-SERVICE TIME-TO-PAY — ELIGIBILITY AND ROUTE
For Self Assessment liabilities of £30,000 or less, HMRC operates a Self-Service Time-to-Pay arrangement. The taxpayer logs into their personal tax account at gov.uk, follows the "Pay in instalments" route, confirms eligibility and sets up the Direct Debit instalment plan online. The Self-Service route avoids the need for HMRC officer intervention and is normally available within minutes of completing the online journey.
Eligibility requirements (all must be met):
(a) the liability is Self Assessment income tax (not VAT, Corporation Tax, PAYE or other duty);
(b) the total amount outstanding is £30,000 or less;
(c) the relevant Self Assessment return for the year in question has been filed;
(d) the taxpayer is within 60 days of the payment deadline;
(e) the taxpayer has no other active Time-to-Pay arrangement;
(f) the taxpayer plans to settle the liability within 12 months.
Eligibility confirmation in this case:
(a) The outstanding liability is Self Assessment income tax — confirmed.
(b) The total amount outstanding is £18,420 — within the £30,000 Self-Service threshold.
(c) The 2024/25 Self Assessment return was filed online on 18 January 2026 — within the 31 January 2026 deadline.
(d) This letter is dated 22 January 2026 — within the 60-day window from the 31 January 2026 payment deadline.
(e) No other Time-to-Pay arrangement is currently active — confirmed by reference to the personal tax account.
(f) The proposed 12-month settlement period is within the standard Self-Service maximum.
Route chosen: set up online through the taxpayer's personal tax account at gov.uk.
Eligibility requirements (all must be met):
(a) the liability is Self Assessment income tax (not VAT, Corporation Tax, PAYE or other duty);
(b) the total amount outstanding is £30,000 or less;
(c) the relevant Self Assessment return for the year in question has been filed;
(d) the taxpayer is within 60 days of the payment deadline;
(e) the taxpayer has no other active Time-to-Pay arrangement;
(f) the taxpayer plans to settle the liability within 12 months.
Eligibility confirmation in this case:
(a) The outstanding liability is Self Assessment income tax — confirmed.
(b) The total amount outstanding is £18,420 — within the £30,000 Self-Service threshold.
(c) The 2024/25 Self Assessment return was filed online on 18 January 2026 — within the 31 January 2026 deadline.
(d) This letter is dated 22 January 2026 — within the 60-day window from the 31 January 2026 payment deadline.
(e) No other Time-to-Pay arrangement is currently active — confirmed by reference to the personal tax account.
(f) The proposed 12-month settlement period is within the standard Self-Service maximum.
Route chosen: set up online through the taxpayer's personal tax account at gov.uk.
5.
LATE PAYMENT PENALTY SUSPENSION AND INTEREST ACCRUAL
Where HMRC agrees a Time-to-Pay arrangement before the late payment penalty trigger dates under FA 2009 Schedule 56 (30 days, 6 months and 12 months past the due date for SA / Corporation Tax; equivalent triggers in the new points-based regime for VAT periods from 1 January 2023), the late payment penalties are suspended for as long as the arrangement is honoured. If the taxpayer defaults on the arrangement, HMRC will reinstate the penalty position as at the original due date and a default arrangement is treated as a non-arrangement for penalty purposes.
Late payment interest under FA 2009 s.101 continues to accrue on the outstanding balance throughout the arrangement period. HMRC charges interest at the Bank of England base rate plus 4 percentage points — currently 7.5 per cent per annum (2026). Interest is calculated on the daily outstanding balance and is added to the running liability rather than capitalised; the taxpayer pays it down as part of the agreed instalment schedule.
Cancellation triggers: HMRC will cancel the arrangement if the taxpayer (a) misses two consecutive monthly Direct Debit payments; (b) fails to file any future tax return on time; (c) incurs a new tax liability that is not promptly addressed; or (d) provides false or misleading information in the original IandE and Statement of Affairs. Cancellation reinstates the full penalty position and HMRC may pursue immediate recovery by distress or court action.
Late payment interest under FA 2009 s.101 continues to accrue on the outstanding balance throughout the arrangement period. HMRC charges interest at the Bank of England base rate plus 4 percentage points — currently 7.5 per cent per annum (2026). Interest is calculated on the daily outstanding balance and is added to the running liability rather than capitalised; the taxpayer pays it down as part of the agreed instalment schedule.
Cancellation triggers: HMRC will cancel the arrangement if the taxpayer (a) misses two consecutive monthly Direct Debit payments; (b) fails to file any future tax return on time; (c) incurs a new tax liability that is not promptly addressed; or (d) provides false or misleading information in the original IandE and Statement of Affairs. Cancellation reinstates the full penalty position and HMRC may pursue immediate recovery by distress or court action.
6.
DIRECT DEBIT MANDATE AND RECONCILIATION
A Direct Debit mandate accompanies this Time-to-Pay request. The Direct Debit is the preferred collection method for HMRC TTP arrangements — it avoids missed payment risk, ensures reconciliation against the taxpayer's Self Assessment / VAT / Corporation Tax / PAYE account in real time, and triggers automatic notifications if a payment cannot be collected. The mandate is set up under the Direct Debit Guarantee scheme.
Direct Debit details:
Bank: Lloyds Bank plc
Account holder: Rebecca A Goldsmith
Sort code: 30-93-87
Account number (last 4 digits only): ****4421
The first Direct Debit will be collected on the first day of the month after HMRC confirms the arrangement, with monthly collections on the same day thereafter until the liability is fully discharged. If a Direct Debit payment fails for any reason, the taxpayer undertakes to make the missed payment by alternative means within 7 days and to notify HMRC immediately.
Direct Debit details:
Bank: Lloyds Bank plc
Account holder: Rebecca A Goldsmith
Sort code: 30-93-87
Account number (last 4 digits only): ****4421
The first Direct Debit will be collected on the first day of the month after HMRC confirms the arrangement, with monthly collections on the same day thereafter until the liability is fully discharged. If a Direct Debit payment fails for any reason, the taxpayer undertakes to make the missed payment by alternative means within 7 days and to notify HMRC immediately.
7.
CONCLUSION AND DETERMINATION SOUGHT
The taxpayer respectfully requests that HMRC (a) accept the Time-to-Pay arrangement on the terms set out above; (b) suspend the late payment penalty regime for the duration of the arrangement (subject to the cancellation triggers); (c) confirm the start date and first instalment date in writing; and (d) acknowledge receipt of this request within 14 days. The taxpayer commits to filing all future returns on time, to addressing promptly any new tax liability arising during the arrangement period, and to notifying HMRC immediately if a payment cannot be made on the due date.
YOURS FAITHFULLY,
Rebecca Anne Goldsmith
Taxpayer — 22 January 2026
Date: ____________________
TAXPAYER
Rebecca Anne Goldsmith
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is an HMRC Time-to-Pay Arrangement?
A Time-to-Pay arrangement is a formal agreement between HMRC and a taxpayer to settle an outstanding tax liability by instalments rather than in a single payment by the statutory due date. HMRC exercises its care and management discretion under section 1 of the Taxes Management Act 1970 (recognised in Inland Revenue Commissioners v National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 — Fleet Street Casuals) to agree the arrangement based on the taxpayer's affordability and circumstances.
Two routes apply across the United Kingdom. The Self-Service Time-to-Pay route is available for Self Assessment liabilities of £30,000 or less, set up online through the taxpayer's personal tax account at gov.uk. Six eligibility limbs must all be met — SA liability; amount within £30,000; relevant return filed; within 60 days of the deadline; no other TTP active; settlement within 12 months. The Self-Service route avoids HMRC officer intervention and produces immediate confirmation. For amounts above £30,000, for VAT / Corporation Tax / PAYE liabilities of any size, and for complex cases, the long-form TTP+ route applies — negotiated by phone (0300 200 3835 for SA / Business Payment Support; 0300 200 3700 for VAT; 0300 200 3401 for PAYE) or in writing, with an Income and Expenditure form and a Statement of Affairs.
An agreed TTP arrangement suspends the late payment penalty regime under Finance Act 2009 Schedule 56 — the 5% surcharges at 30 days, 6 months and 12 months are not charged for as long as the arrangement is honoured. Late payment interest under FA 2009 section 101 continues to accrue at the Bank of England base rate plus 4 percentage points (approximately 7.5% per annum in 2026). HMRC's preferred collection method is Direct Debit — the mandate is set up under the Direct Debit Guarantee scheme and ensures real-time reconciliation against the tax account.
What's Covered in This Template
Our United Kingdom HMRC Time-to-Pay request template builds a structured letter HMRC can act on quickly — taxpayer identification, the outstanding liability, the proposed monthly plan, the reason for the payment difficulty, the Self-Service £30,000 eligibility confirmation, the long-form TTP+ Income & Expenditure and Statement of Affairs, the penalty suspension and interest accrual position, and the Direct Debit mandate.
Four Tax-Type Switch — SA / VAT / CT / PAYE
Adjusts the statutory framing and the HMRC correspondence address based on the tax type — Self Assessment (BX9 1AS), VAT (BX9 1WR), Corporation Tax (BX9 1AX) or PAYE (BX9 1BX). Each tax type has its own payment support helpline.
Self-Service vs TTP+ Routing
Detects whether the liability falls within the Self-Service £30,000 Self Assessment threshold and adjusts the framing accordingly. SA ≤£30,000 within 60 days of deadline routes to the online Self-Service journey; everything else routes to the long-form TTP+ negotiation.
Five Difficulty-Reason Categories
Business downturn, serious illness, unforeseen event, specific cash flow timing issue, or other documented difficulty. The chosen reason drives the narrative framing and the evidence HMRC will expect.
Expert: Self-Service £30K Six-Limb Eligibility
Confirms each of the six Self-Service eligibility limbs against the documented position — SA liability; amount within £30,000; return filed (date); within 60 days of the deadline; no other TTP active; settlement within 12 months. Includes the online / phone / written route choice.
Expert: TTP+ Income & Expenditure Form
Monthly net income, essential monthly expenditure (housing, utilities, food, transport for work, childcare, statutory deductions), non-essential monthly expenditure (entertainment, subscriptions, discretionary) and the affordable monthly instalment. The proportionality assessment HMRC officers apply.
Expert: TTP+ Statement of Affairs
Assets summary (home with equity estimate, vehicle, bank accounts, investments, pension, business equipment, debtors) and liabilities summary (mortgage / rent, credit cards, loans, business loans, other tax, supplier creditors). Lets HMRC assess the wider financial position.
Expert: Late Payment Penalty Suspension (FA 2009 Sch 56)
Confirms the suspension of the 5% late payment surcharges at 30 days, 6 months and 12 months for as long as the arrangement is honoured. Sets out the cancellation triggers (two consecutive missed payments, late future filings, new unaddressed liability, false I&E information).
Expert: Late Payment Interest Accrual
Interest under FA 2009 s.101 accrues at the Bank of England base rate plus 4 percentage points (approximately 7.5% per annum in 2026) on the daily outstanding balance throughout the arrangement period — calculated daily and paid down via the instalment schedule.
Expert: Direct Debit Mandate Setup
Direct Debit is HMRC's preferred collection method. The template sets up the mandate under the Direct Debit Guarantee scheme with bank name, account holder, sort code and the last 4 digits of the account number — sufficient for HMRC to set up the collection without exposing the full account number in correspondence.
Cancellation Triggers & Reinstatement Process
HMRC will cancel the arrangement after two consecutive missed Direct Debit payments, late filing of any future return, new unaddressed tax liability, or false I&E information. Cancellation reinstates the full penalty position and HMRC may pursue immediate recovery by distress or court action.
Signature Block Adapts to Taxpayer Type
Individual or sole trader signs directly. Company TTP requests are signed by a director on behalf of the company; partnership TTP requests are signed by the nominated partner on behalf of the partnership.
How to Request an HMRC Time-to-Pay Arrangement
Follow these steps to produce a well-structured HMRC Time-to-Pay request in a format HMRC officers can act on quickly across the United Kingdom.
- 1
Identify the Tax Type and the Right HMRC Address
Self Assessment (BX9 1AS), VAT (BX9 1WR), Corporation Tax (BX9 1AX), PAYE (BX9 1BX). The template adjusts the address and the statutory framing based on the tax type. Each has its own payment support helpline.
- 2
Quantify the Liability and the Proposed Plan
Set out the total amount outstanding (and the numeric amount without the £ for threshold logic), the tax year or accounting period, the proposed monthly instalment and the proposed duration in months. Self-Service is normally capped at 12 months; TTP+ can extend to 24 months or beyond in genuine hardship cases.
- 3
Set Out the Reason for the Difficulty
Be specific. HMRC officers expect verifiable detail — business downturn, serious illness, unforeseen event (supplier failure, bad debt, regulatory change), specific cash flow timing issue. Generic hardship language is treated less seriously than documented circumstance narratives.
- 4
Confirm Self-Service Eligibility (£30K SA Only)
For Self Assessment liabilities of £30,000 or less, confirm each of the six Self-Service eligibility limbs against the documented position. Where all six are met, set up the arrangement online through the personal tax account at gov.uk — immediate confirmation, no HMRC officer intervention required.
- 5
Prepare the TTP+ Income & Expenditure Form (>£30K or Non-SA)
Monthly net income; essential monthly expenditure (housing, utilities, food, transport for work, childcare, statutory deductions); non-essential monthly expenditure (entertainment, subscriptions, discretionary). The affordable monthly instalment is the surplus, with some allowance for reasonable non-essential expenditure.
- 6
Prepare the TTP+ Statement of Affairs
Assets summary — home (with equity estimate), vehicle, bank accounts (balances), investments, pension, business equipment, debtors. Liabilities summary — mortgage / rent, credit cards, personal loans, business loans, other tax (HMRC), supplier creditors. State which assets are realisable and the realisation timeline.
- 7
Set Up the Direct Debit Mandate
Direct Debit is HMRC's preferred collection method. The template records the bank name, account holder, sort code and last 4 digits of the account number — sufficient for HMRC to set up the collection without exposing the full account number. The first DD is collected on the first day of the month after HMRC confirms the arrangement.
- 8
Send to HMRC and Keep a Copy
Post to the correct BX9 PO Box for the tax type, or set up online for Self-Service SA arrangements. Quote your UTR (or VAT number / PAYE reference) on every line of correspondence. Keep proof of postage. HMRC aim to confirm the arrangement within 14 days for routine cases.
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Legal Considerations — HMRC Time-to-Pay
Time-to-Pay arrangements operate across the United Kingdom under HMRC's care and management discretion. The framework applies the same in England, Wales, Scotland and Northern Ireland.
This template is for general information and does not constitute legal or tax advice. TaxAid, Tax Help for Older People and Citizens Advice offer free guidance for individuals; the Chartered Institute of Taxation (CIOT), ICAEW and ACCA regulate practitioners advising on complex business TTP cases. HMRC officers have the final discretion on whether to agree an arrangement and on what terms.
Reviewed for the United Kingdom
Care and Management Discretion
HMRC's care and management discretion under section 1 of the Taxes Management Act 1970 is the statutory basis for agreeing a Time-to-Pay arrangement. The discretion was recognised in Inland Revenue Commissioners v National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 (Fleet Street Casuals). HMRC published TTP guidance at gov.uk/difficulties-paying-hmrc sets out the framework officers apply to exercise the discretion in practice.
Self-Service Time-to-Pay — £30,000 Threshold
For Self Assessment liabilities of £30,000 or less, the Self-Service Time-to-Pay route is available online through the taxpayer's personal tax account at gov.uk. Six eligibility limbs must all be met — SA liability; amount within £30,000; relevant return filed; within 60 days of the deadline; no other TTP active; settlement within 12 months. The Self-Service route avoids HMRC officer intervention and produces immediate confirmation. The threshold has been in place since the post-Covid expansion of HMRC self-service and remains the standard route for routine cases.
TTP+ Long-Form Arrangement
For Self Assessment liabilities above £30,000, for VAT / Corporation Tax / PAYE liabilities of any size, and for complex cases, the long-form TTP+ arrangement applies. The arrangement is negotiated by phone (0300 200 3835 for SA / Business Payment Support; 0300 200 3700 for VAT; 0300 200 3401 for PAYE) or in writing. HMRC officers require an Income and Expenditure form and a Statement of Affairs and apply a proportionality assessment — the affordable monthly instalment is the surplus of net income over essential expenditure with some allowance for reasonable non-essential expenditure.
Late Payment Penalty Suspension — FA 2009 Schedule 56
An agreed Time-to-Pay arrangement suspends the late payment penalty regime under Finance Act 2009 Schedule 56. The 5% surcharges at 30 days, 6 months and 12 months are not charged for as long as the arrangement is honoured. If the taxpayer defaults on the arrangement, HMRC reinstates the penalty position as at the original due date and a defaulted arrangement is treated as a non-arrangement for penalty purposes.
Late Payment Interest Accrual — FA 2009 s.101
Late payment interest under section 101 of the Finance Act 2009 continues to accrue on the outstanding balance throughout the arrangement period. HMRC charges interest at the Bank of England base rate plus 4 percentage points — approximately 7.5 per cent per annum in 2026. Interest is calculated on the daily outstanding balance and is added to the running liability rather than capitalised; the taxpayer pays it down as part of the agreed instalment schedule.
Direct Debit Collection Method
Direct Debit is HMRC's preferred collection method for TTP arrangements. The mandate is set up under the Direct Debit Guarantee scheme — automatic collection on the agreed monthly date, real-time reconciliation against the tax account and automatic notification if a collection fails. The first DD is collected on the first day of the month after HMRC confirms the arrangement.
Cancellation Triggers and Recovery
HMRC will cancel the arrangement if the taxpayer misses two consecutive monthly Direct Debit payments, fails to file any future tax return on time, incurs a new tax liability that is not promptly addressed, or provides false or misleading information in the original I&E and Statement of Affairs. Cancellation reinstates the full penalty position and HMRC may pursue immediate recovery by distress or court action.
Frequently Asked Questions
Build Your HMRC Time-to-Pay Request
Produce a clear, statute-cited Time-to-Pay request HMRC can act on quickly. The template detects whether your liability falls within the Self-Service £30,000 Self Assessment threshold, structures the long-form TTP+ Income & Expenditure and Statement of Affairs where required, confirms the late payment penalty suspension under FA 2009 Schedule 56, sets out the interest accrual position at base rate plus 4 percentage points, and sets up the Direct Debit collection mandate. Sent to the right BX9 PO Box for the tax type — SA / VAT / CT / PAYE — with the relevant payment support helpline signposted.
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