PAYMENTS - 09.09.2015
New rule for time-to-pay arrangements
Direct debit only. Where an employer is unable to pay their PAYE tax and NI bill, they can contact HMRC on 0300 200 3835 and ask for time to pay. Since 1 August 2015 HMRC won’t allow extra time unless employers authorise their banks to allow it to take the instalment payments by direct debit. However, the new direct debit rule doesn’t affect time-to-pay arrangements agreed with HMRC before 1 August, even for payments made after that date.
If you need extra time to pay your PAYE tax and NI bill, HMRC may agree a time-to-pay arrangement. For agreements since 1 August 2015 there’s a new condition; payments must be made by direct debit. This doesn’t affect payments since 1 August made under an earlier agreement.
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