Guides › Can't Pay Your Self Assessment Bill? Payment Plan Options
Can't Pay Your Self Assessment Bill? Payment Plan Options
General information, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK. Last checked against GOV.UK: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up figures. This page contains no affiliate links. Never enter your UTR, National Insurance number or other identifiers on this site.
Short answer: GOV.UK says that if you cannot pay your tax bill in full, you may be able to set up a payment plan to pay it in instalments. HMRC checks whether a plan is affordable; if you can't agree one, it will ask you to pay the amount in full. Filing your return early lets you find out what you owe and set up a plan if you don't think you can pay on time.
What you need (GOV.UK)
- the reference for the tax you can't pay, such as your unique tax reference number (usually on HMRC letters);
- UK bank account details, and you must be authorised to set up a Direct Debit;
- details of your income and spending.
If the bill is not yet overdue and you want to pay weekly or monthly towards your next Self Assessment bill, GOV.UK says a Budget Payment Plan may suit instead.
Online or by phone
- HMRC news releases (December 2025 and 2024, read as excerpts) say Self Assessment customers can set up a Time to Pay arrangement online if they have filed their return, owe £30,000 or less and can repay within 12 months; larger sums or longer periods need contact with HMRC. These figures come from news releases rather than the GOV.UK guide, so check the current service before relying on them.
- If you can't use the online route, GOV.UK says to tell HMRC if you can pay in full, how much you can repay each month, other taxes owed, your income, your spending and your savings or investments. HMRC expects people with savings or investments to use them to reduce the debt.
Dates
The tax for 2025-26 is due by 31 January 2027 (Sunday); see deadlines. A missed instalment can lead to interest and a penalty according to the HMRC news excerpt. Penalty detail: missed deadline.
FAQ
Does a plan stop interest? Not stated in the pages we read; interest rules are on other GOV.UK pages.
Can I set one up before filing? HMRC says a Time to Pay arrangement can't be set up until a return has been filed (news excerpt).
Do I give my details here? No. This site never asks for any.
What we could not verify
- The current online eligibility limits (£30,000, 12 months): only from news releases; the GOV.UK guide pages read did not state them.
- Whether interest continues during a plan; the late-payment interest rate.
- The 60-day window after the deadline for the self-serve service (from an equality impact assessment excerpt, not verified).
- The full "Setting up a payment plan" page (search excerpt only).
Sources (official)
- GOV.UK, If you cannot pay your tax bill on time: Overview and Setting up a payment plan — https://www.gov.uk/difficulties-paying-hmrc ; https://www.gov.uk/difficulties-paying-hmrc/pay-in-instalments (overview read in full 17 October 2026; payment-plan page via search excerpt)
- GOV.UK (HMRC), HMRC offers time to help pay your tax bill (news, Dec 2025) and Festive finances (news, 2024) — https://www.gov.uk/government/news/hmrc-offers-time-to-help-pay-your-tax-bill ; https://www.gov.uk/government/news/festive-finances-budget-for-christmas-and-spread-the-cost-of-tax-bills (search excerpts, 17 October 2026)
- GOV.UK, Self Assessment tax returns: Sending a return — https://www.gov.uk/self-assessment-tax-returns/sending-return (read 17 October 2026)
Deadlines calendar → Penalty estimator →
Not tax advice. See the disclosure.