HMRC offers an online VAT payment plan for businesses struggling with short-term cash flow issues. You're eligible if you owe £100,000 or less, can pay within 12 months, have debt from an accounting period starting in 2023 or later, have no other HMRC debts or payment plans, and have filed all tax returns. This option isn't available for businesses in the Cash Accounting Scheme, Annual Accounting Scheme, or those making payments on account. You can set up a VAT payment plan online here If you can't set up the plan online you'll need to contact HMRC.