A time to pay arrangement, which may also be referred to as TTP in practice, is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date. Other than with respect to the suspension of late payment penalties, time to pay is a wholly non-statutory process; the guidance below is based on HMRC manuals and other material published by HMRC.

The guidance in this note applies to individuals under self assessment and companies paying corporation tax; it does not apply to VAT liabilities. This guidance note does not cover cases where there is a statutory right to pay by instalments (eg payments of CGT by instalment in the case of certain gifts).

For further details on the payment of tax generally, see the following guidance notes:

1. •

   Payment of tax due under self assessment

2. •

   Paying VAT

3. •

   Payment of corporation tax

Where a tax payment is not overdue but the taxpayer would like to pay their tax bill, before the deadline, by weekly or monthly