HMRC offers time to help pay your tax bill
Source: gov.uk (2025-12-09)

Thousands of people have set up payment plans to help spread the cost of their Self Assessment tax bill.

- Self Assessment customers can spread the cost of their tax bill with HMRC’s Time to Pay service.
- Almost 18,000 Self Assessment payment plans have been set up since 6 April.
- The deadline to file and pay is 31 January 2026 – but it’s best to act early.
With the festive season upon us and some people’s Christmas outgoings feeling the strain like Santa’s belt after too many mince pies, HM Revenue and Customs (HMRC) is reminding Self Assessment customers that help is available to manage their tax bill.

The deadline to file and pay any tax owed is 31 January 2026, but people who are unable to pay in full by then may be able to set up a Time to Pay arrangement (https://www.gov.uk/difficulties-paying-hmrc) online and spread the cost over monthly instalments. Better still, for those with bills of up to £30,000, such an arrangement can be set up without even needing to contact HMRC directly.

Since 6 April 2025, nearly 18,000 payment plans have been set up using the service, helping customers avoid late payment penalties by arranging regular payments that suit their own circumstances.

A Time to Pay arrangement cannot be set up until a Self Assessment return has been filed. If the tax owed is more than £30,000, or a longer repayment period is needed, people can still apply but will need to contact HMRC directly.

Myrtle Lloyd, HMRC’s Chief Customer Officer, said:

We’re here to help customers get their tax right. If you are worried about paying your Self Assessment bill, assistance is available. Our online payment plans offer financial flexibility and can be tailored to individual circumstances. We want to support all our customers in meeting their tax obligations with confidence.

There are many ways to pay a Self Assessment bill, including the free and secure HMRC app (https://www.gov.uk/guidance/download-the-hmrc-app) or online at GOV.UK. A full list of payment options (https://www.gov.uk/pay-self-assessment-tax-bill) is available on GOV.UK.

HMRC encourages customers to file their tax return early to avoid last-minute stress and to know what they owe sooner. This doesn’t mean that the tax needs to be paid before the deadline though – it is still due on 31 January. Online help and support, including YouTube (https://www.youtube.com/playlist?list=PL8EcnheDt1zghUiaV1UaupNJeBKri4wp-) videos explaining how to pay a tax bill, are available for anyone completing their return, including first-time filers.

Both Self Assessment and Simple Assessment payments can be made in full or in instalments by the deadline.

People are reminded to stay safe from scams. Criminals use emails, phone calls, and texts to try to steal information and money from taxpayers. HMRC’s guidance on tax scams (https://www.gov.uk/guidance/identify-hmrc-related-scam-phone-calls-emails-and-text-messages) is always check before sharing personal or financial details and never share HMRC login information with anyone.

Simpe Assessment

HMRC is also reminding anyone who received a Simple Assessment letter that the deadline to pay any tax owed is 31 January 2026. Simple Assessment customers do not need to register and complete a tax return.

Simple Assessment letters were issued to those who have unpaid Income Tax from the 2024 to 2025 tax year that cannot be collected via Pay as You Earn (PAYE) – by an employer or pension provider.

Customers who receive a Simple Assessment on or after 31 October 2025 for tax owed during 2024 to 2025 tax year will have 3 months from the date of their assessment to pay their tax bill.

Both Self Assessment and Simple Assessment payments can be made in full, or in smaller amounts if the balance is cleared before the deadline. Payments can be made on GOV.UK (https://www.gov.uk/simple-assessment) or through the HMRC app.

Further information

For more information on Simple Assessment, watch our YouTube videos (https://www.youtube.com/playlist?list=PL8EcnheDt1zjkQXFgWzPjpvkiMAqhhf5h)

Visit GOV.UK for more information about Self Assessment (https://www.gov.uk/self-assessment-tax-returns) and to file a tax return (https://www.gov.uk/log-in-file-self-assessment-tax-return).

17,955 Self Assessment customers set up an online Time to Pay arrangement between 06/04/25 and 30/11/25.

If a customer’s tax bill includes Class 2 National Insurance contributions, any late payments may impact their entitlement Contributory benefits.

Child Benefit claimants who would only file a tax return to pay the High Income Child Benefit Charge (HICBC) can now opt out of Self Assessment and choose to pay it through their tax code via the new PAYE digital service (https://www.gov.uk/child-benefit-tax-charge/pay-tax-charge-paye).

Eligible customers can call HMRC to de-register from Self Assessment before the filing deadline. Where a tax return has already been sent, customers can choose to de-register from the following tax year. HMRC will then amend their tax code and they will be registered to pay HICBC through the new PAYE digital service.

Customers do not need to include their 2025 Winter Fuel Payment, or Pension Age Winter Heating payment in Scotland, on their tax return for the 2024 to 2025 tax year as payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by 31 January 2027. More information can be found on GOV.UK (https://www.gov.uk/guidance/paying-back-the-winter-fuel-payment).

Sole traders and landlords with a turnover above £50,000 will be required to use Making Tax Digital (MTD) for Income Tax (https://makingtaxdigital.campaign.gov.uk/) from 6 April 2026 and be required to submit quarterly summaries of their income and expenses to HMRC. HMRC is urging eligible customers to act now and sign up to Making Tax Digital as this is the best way to get ahead, giving you extra time to select software and familiarise yourself with the new service. Agents can also register their clients (https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax) via GOV.UK.