This year especially, a large number of taxpayers are finding they need to ask for a ‘time to pay’ arrangement, spreading their Self Assessment tax in instalments.
HMRC has opened an online request form for taxpayers to arrange a spread of payment https://www.tax.service.gov.uk/pay-what-you-owe-in-instalments
HMRC’s Payment Support phone line is still open also, 0300 200 3822 Monday to Friday 8am to 6pm.
I am suggesting that any clients needing to make use of this try the online facility once the submitted tax return shows in Gateway (usually two or three days after it is submitted). If that is not possible, if the online facility is rejecting the application, or is offering a spread of payment that is not manageable, then try a phone request. It is best to have the tax calculation to hand when ringing.
It is possible that there may be further concessions offered later this year, and if so I shall add details here. HMRC has not extended the 31 January deadline (despite calls to do so). If a tax return is late for health or other reasons, whether Covid related or not, it is possible to appeal the £100 late penalty, explaining the circumstances. HMRC then consider each appeal individually to decide whether to waive the penalty.
Making payment: https://www.gov.uk/pay-self-assessment-tax-bill
Time to pay: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/business-payment-support-service