HMRC will consider several factors when deciding whether to give you more time to pay. Firstly, it will look at your company’s financial viability. If your business is experiencing a temporary cash-flow problem and you’ve done everything you can to keep up with your tax affairs, it will usually try to help.
It will also look at how well you have conducted your tax affairs in the past. It will help if you have filed returns and paid your bills on time, but if your company has a less-than-perfect compliance history it won’t necessarily rule you out.