HMRC payment support service: who to call if you cannot pay

If you cannot pay a tax bill on time, call the HMRC payment problems line for that tax, such as 0300 200 3820 for Self Assessment, or set up a payment plan online if you qualify. HMRC’s old single Business Payment Support Service number has been replaced by separate lines for each tax. Contact HMRC early: it takes enforcement action when people do not engage or cannot agree a plan, and interest runs until the debt is paid.

Which HMRC number do you call if you cannot pay?

Call the payment problems line for the tax you owe. These numbers come from HMRC’s payment problems contact page, last updated 19 December 2025 and checked on 6 November 2026.

All the lines are open Monday to Friday, 8am to 6pm, and closed on bank holidays. HMRC’s digital assistant for payment problems can also pass you to a webchat adviser if one is free.

What happened to the Business Payment Support Service?

HMRC no longer lists a single Business Payment Support Service number. The GOV.UK page still sits at the old “business payment support service” address, but it is now titled “Payment problems: enquiries” and gives one number per tax.

If a website gives you an old number such as 0300 200 3835, check it against GOV.UK before calling. We could not find that number on any current HMRC page.

Can you set up a payment plan online?

Yes, for many debts. HMRC’s online service checks whether you are eligible and sets up the plan by Direct Debit. For Self Assessment, the online service says you must:

• owe £30,000 or less
• be up to date with your tax returns
• have no other tax debts or HMRC payment plans
• be named on the UK bank account and able to authorise the Direct Debit yourself

HMRC said on 9 December 2025 that a plan cannot be set up until the Self Assessment return has been filed. It also said 17,955 online plans were set up between 6 April and 30 November 2025.

If you owe more than £30,000, call 0300 123 1813 (+44 2890 538 192 from abroad). HMRC says you may still be able to agree a plan by phone. Online plans also exist for employer PAYE and VAT, with their own limits; the online service tells you if you qualify. Our HMRC Time to Pay guide covers the options.

What to have ready before you call

1. Your tax reference, such as your UTR, VAT number or PAYE reference.
2. Your UK bank details and authority to set up a Direct Debit.
3. Your monthly income and usual spending, or your company’s.
4. Details of savings, investments and any other taxes you owe.
5. The amount you can realistically pay each month.

HMRC accepts a Standard Financial Statement from a debt adviser, such as Citizens Advice, as evidence of income and spending.

How does HMRC decide what you pay?

HMRC checks the plan is affordable. GOV.UK says payments are usually about half of what is left after rent, food, utilities and other fixed outgoings. HMRC expects you to use savings or assets to cut the debt first.

There is no fixed time limit; the length depends on the debt and what you can afford. Interest runs at the Bank of England base rate plus 4%, so paying faster costs less. See HMRC late payment interest for the current rate.

For a company, HMRC asks how the debt will be paid as quickly as possible. Directors may be asked to put in personal funds, accept lending or release stock, vehicles or shares.

What happens if you do nothing?

HMRC will contact you by letter, text or a visit. If you do not engage or cannot agree a plan, it may:

• use a debt collection agency
• take money from your wages or pension
• take money from your bank account (England, Wales and Northern Ireland)
• seize and sell your belongings (England, Wales and Northern Ireland)
• take you to court, make you bankrupt, or close your company

Costs such as auction fees are usually added to the debt. Our guide to what happens if you cannot pay HMRC explains each step.

Which applies to you?

• If you owe Self Assessment tax of £30,000 or less and have filed, set up a plan online.
• If you owe more, or need longer, call 0300 123 1813 or 0300 200 3820.
• If your business owes VAT, PAYE or Corporation Tax, try the online service, then call the line in the table.
• If you are an accountant acting for a client, call the Debt Management Agent Dedicated Line on 0300 200 3887; see the agent dedicated line.
• If you need free debt advice, use MoneyHelper in England and Wales, Scotland Debt Solutions, or Advice NI.

For your 31 January 2027 bill, our Self Assessment calculator helps you estimate what you owe now.

Frequently asked questions

What is the HMRC payment support service number?

There is no longer a single number. Call 0300 200 3820 for Self Assessment, 0300 200 3831 for VAT, 0300 200 3819 for employer PAYE or 0300 200 3840 for Corporation Tax.

Can I set up an HMRC payment plan without calling?

Yes, if you qualify. For Self Assessment you must owe £30,000 or less, be up to date with returns and have no other HMRC debts or plans.

Does HMRC charge interest on a payment plan?

Yes. Interest is charged at the Bank of England base rate plus 4% until the debt is paid.

What if I miss a payment plan instalment?

HMRC will contact you to find out why and try to rearrange the plan. If you keep missing payments, it can ask you to pay in full.

Can I appeal if HMRC refuses a payment plan?

No. GOV.UK says you cannot appeal HMRC’s decision, but you can complain about how you were treated.