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This site provides general information only and does not constitute legal, financial, or professional advice.

Important: This website provides general information for directors of companies registered in England and Wales. Different laws and procedures apply in Scotland and Northern Ireland.

If this sounds like you

I cannot pay HMRC

What to consider when VAT, PAYE or Corporation Tax is overdue and pressure is increasing.

You may recognise this

  • A payment deadline has been missed or a Time to Pay arrangement is at risk.
  • New tax liabilities are arising faster than old arrears are being cleared.
  • Letters, calls or enforcement warnings are becoming more serious.

What to do now

  • Record every deadline and communication.
  • Establish what can genuinely be paid and when.
  • Seek appropriate advice before agreeing commitments the company cannot keep.

What to avoid

  • Ignoring correspondence.
  • Promising unaffordable payments.
  • Paying HMRC without considering payroll, essential suppliers and directors’ duties.

Useful information to gather

Do not wait for everything to be perfect. Start with what is readily available.

  • Current HMRC balances and letters
  • A short-term cash-flow forecast
  • Latest management accounts and aged creditors

Why timing matters

Earlier action can preserve time, information and choice. Waiting for certainty can allow cash, legal or creditor deadlines to decide the next step for you.

Would you like to talk about this?

Leave your name, phone number and email address. Someone from our support team will contact you by the end of the next working day.

Submitting this form does not commit you to a formal insolvency process or to appointing anyone.

Related next steps

This page provides general information, not advice about your company or personal position. Formal deadlines may require immediate advice from a solicitor or licensed insolvency practitioner.