On 24 November 2008, we introduced a new, dedicated Business Support Service designed to meet the needs of all businesses and individuals affected by the current economic conditions. The Business Payment Support Service remains available and will continue to be in place for as long as it is needed. There have been no changes to our policy and all requests are assessed on the same basis as when the service was introduced.

If you're worried about being able to meet tax, National Insurance, VAT or other payments owed to HM Revenue & Customs (HMRC), or you anticipate that you can't afford to make payments becoming due, you can call our Business Payment Support Line below seven days a week.

Our staff will review your circumstances and discuss temporary options tailored to your business needs, such as arranging for you to make payments over a longer period. We will not charge additional late payment surcharges on payments included in the arrangement, although interest will continue to be payable on those taxes where it applies.

At the Budget 2009, the Chancellor announced an extension to the service. If your business is unable to enter into a reasonable payment arrangement to pay previous years’ profits we can take into account losses that you are making in the current year. If your business is still viable, and we agree your estimate of the loss, you can have the anticipated loss taken into account when we consider your situation.

Depending on the size of the loss you are claiming we may have to ask for some evidence in support for us to consider. But we will take a reasonable approach to the evidence we ask for and look to settle the matter with as little fuss as possible.

Please note: The Business Payment Support Line is for new enquiries only. If we've already contacted you about an overdue payment, or if you already have a payment arrangement with us please see below for what to do next.

When to contact the Support Line

If you have payments due now or in the near future, the sooner you get in touch, the sooner we'll be able to see how we can help. If your payment isn't due yet, you can ring the Support Line nearer the time once you are clear about whether you will be able to pay us or not. But remember that you need to get in touch with us in advance. Don't wait until your payment is overdue. Even when you can't pay in full you must send any returns in on time. If you do not you may have to pay penalties.

Giving you a quick decision

In most cases we should be able to give you a decision in about ten minutes. For larger payment debts and those that are more complicated we may need to have a longer, more detailed discussion with you and may need to call you back before making a decision.

Information we'll need

To help us deal with your call as efficiently as possible, please have the following information to hand:

• your tax reference number
• details of the tax that you are or will have trouble paying
• when you expect to be able to pay the tax

Our advisers will only ask for the information we need to make a decision. Where your situation is more complicated then you will be asked more in-depth questions and you may be required to supply additional supporting information such as cashflow forecasts.

Changes in circumstances

If the circumstances of your business change and you become unable to make the payments covered by the agreement, as well as keeping up to date with any new liabilities, then it is important for you to get in touch with us before you miss any payment.

Provided we are satisfied that your business continues to be viable we will consider amending and extending the agreement. However in such circumstances we will need to ask more detailed questions about your income and outgoings so that we can be as sure as possible that you will be able to meet any new arrangement. This may mean that such discussions may take a little longer than in the initial approach to the Service and you may be transferred to another officer to progress this.

We will do our best to help you. Please call us as we want to help where we can and that is in the vast majority of circumstances. Sometimes we may not be able to help in the way that you want us to and we may then need to consider alternative ways of collecting the tax due.

Repeat Arrangements

If your business has already had a payment arrangement with the Business Payment Support Service you can still contact us if you are again having difficulty making subsequent payments. If you have previously been helped by the service we will ask more in depth questions to establish if the business continues to be viable. Where the business continues to be viable we will consider another payment arrangement.

The Business Payment Support Service was set up to help business with a short term ‘breathing space’ to enable them to resolve their difficulties and get back to a position where they make their tax payments in full and on time. As part of this we will expect businesses to investigate and seek other sources of finance and/or take action to restructure their business to enable them to meet their statutory tax obligations.

HMRC Business Payment Support Line

Tel 0845 302 1435

Open Monday-Friday 8.00 am to 8.00 pm, Saturday and Sunday 8.00 am-4.00 pm.

Please note: The Support Line is intended for new enquiries only. If we've already contacted you about an overdue payment, or if you already have a payment arrangement with us please see below for what to do next.

If we've already contacted you about an overdue payment or if you already have a payment arrangement with us

If we've already contacted you about an overdue payment it's important that you call the original office that contacted you. They will be ready to discuss payment arrangement options with you and explain how to avoid legal action being taken.

If you already have a payment arrangement with us but have additional concerns about what you can pay, the office you've been dealing with will be able to discuss further options with you. You'll find the contact details you need on the correspondence sent to you.

If we are already taking court proceedings against you

We are always ready to enter into realistic time to pay arrangements rather than go to court. But there will sometimes be cases where our assessment is that we should go ahead with court action, and in those circumstances we will explain why. Please get in touch with the office named on the correspondence we have sent you to discuss your concerns.

If you have recently made a payment to us and are now experiencing cashflow problems

We cannot repay amounts that you have previously paid to us-unless your tax bill changes. You may however want to get in touch with the Business Payment Support Line to discuss time to pay arrangements for any further payments when they are due.

If you are already the subject of a tax enquiry and are having difficulty paying your agent

This is a matter between you and your agent; however, we suggest you to talk to the office responsible for the enquiry.

If you are waiting for a repayment from us and this is causing you cashflow problems

You should contact the office who advised you that a repayment was due. You will find the telephone number on the correspondence sent to you.

Additional information for tax agents and advisers

We have provided specific information for tax agents and advisers covering how you can use the service on your client's behalf and answering common questions raised by tax professionals.

More help

For more information on what to do if you have problems paying HMRC, what happens if you don't pay and where to get free independent advice on dealing with debt please follow the links at http://www.hmrc.gov.uk/payinghmrc/problems/index.htm

Source: HMRC. www.hmrc.gov.uk. Copyright Acknowledged.