Understand the bill and its date
Check which tax the bill concerns, whether the figures have been filed and what correspondence has arrived. A disputed calculation and an accepted bill that is difficult to pay are different problems. Explain which situation applies.
Review cash coming in and out
List the cash available, expected customer receipts and essential commitments. A realistic view of timing is more useful than an optimistic sales estimate. Include other tax amounts or debts that affect what the business can afford.
cash flow forecastsPrepare to discuss options
HMRC may consider a payment arrangement according to the circumstances. Preparing clear information about the debt and cash position can support that discussion, but no accountant can guarantee agreement. Contact HMRC promptly if payment cannot be made on time.
overdue business returnsReduce repeat surprises
A forecast can help identify when future tax and other payments fall together. Regularly reviewing it does not remove uncertainty, but it can make pressure visible earlier and support decisions about spending or collecting overdue customer balances.
Your questions, answered.
Should I wait until the payment date passes?
Contact HMRC promptly if you expect difficulty, rather than ignoring the bill until further notices arrive.
Can an accountant guarantee a payment plan?
No. HMRC decides whether an arrangement is appropriate and on what terms.
What if I also have overdue returns?
Explain that as well. Missing returns may need attention alongside the discussion about payments.