Clarify the balances before proposing instalments
Tax payment difficulties are easier to assess when the amount owed, the relevant tax and the payment history are clear. Yudey can help organise that information for a professional review and an agreed discussion with HMRC. We begin with account records, notices and payments already made. An unexplained total on a letter may not show how several periods or different tax accounts contribute to the position.
GOV.UK explains the options for contacting HMRC when you cannot pay and the circumstances in which a payment plan may be considered. [1] Acceptance depends on HMRC's assessment. This service does not promise a particular instalment amount, an interest freeze or protection from enforcement. Any urgent notice should be brought to an appropriate professional's attention immediately.
Build a cash flow picture that can be explained
The preparation can organise income, essential outgoings, existing commitments and the timing of expected receipts. For a business, that may mean distinguishing invoiced sales from money likely to arrive, and recurring overheads from unusual payments. For an individual, the working file should reflect actual household circumstances rather than an optimistic estimate chosen only to make a proposal appear affordable.
We ask about variability, seasonal trading and changes already known to you. A large customer payment expected next month should have supporting context; it should not be treated as certain merely because it appears in a forecast. The aim is to show the assumptions clearly, so the responsible adviser can assess whether the proposed schedule is credible and what could prevent it from being maintained.
Keep current obligations visible alongside the debt
A proposal needs to be considered alongside continuing tax, wages, rent and other essential commitments. The preparation can identify upcoming obligations which might otherwise be overlooked while attention is focused on an older balance. This does not determine creditor priority or provide insolvency advice. Where the wider financial position raises those questions, the appropriate specialist input should be arranged promptly.
For companies, explain whether the difficulty is temporary, persistent or connected with creditor action. The responsible professional may need to assess more than a payment plan. We do not describe an arrangement request as a cure for an unsustainable business. The scope should distinguish assembling cash flow evidence from giving advice on solvency, restructuring or directors' duties.
Prepare an honest proposal and supporting explanation
The agreed output can include the debt summary, affordability schedule and a short account of why payment in full is difficult. It should record any amount available now, the proposed future pattern and the events on which that pattern depends. The figures must come from your actual records and instructions. We do not invent hardship, conceal available funds or promise that a particular explanation will secure acceptance.
Where tax balances are disputed or returns remain outstanding, tell us before a proposal is prepared. Those issues may require separate work and can affect the conversation with HMRC. A payment support engagement should not silently assume that every recorded balance is final or that the filing position has already been resolved. The open questions are identified for the responsible adviser and your approval.
Agree contact, authority and the record of any decision
The engagement should specify whether Yudey's role is limited to preparing information or includes contact through an appropriately authorised tax representative. The necessary authority and professional responsibilities must be confirmed before someone acts for you. You should understand which information will be presented and approve the factual position. An enquiry form is not an application to HMRC and does not create an arrangement.
If HMRC agrees terms, the completion record should identify the payment dates, method, obligations and correspondence to retain. If it asks for more information or declines a proposal, that outcome should be recorded accurately. Requests and verbal discussions should not be confused with a confirmed agreement. Monitoring and later variations are included only when the ongoing scope expressly provides for them.
Plan the next step without assuming the outcome
Charges depend on the number of tax accounts, complexity of the cash flow and whether representation is required. A written quotation explains the preparation stage, applicable VAT and additional professional work. We cannot control HMRC's response time or decision. Where a notice is urgent, availability and the appropriate professional response need assessment before a completion timetable can be offered.
Begin with the tax involved, approximate balance, next relevant date and a brief description of the cash flow problem. Mention existing arrangements and missed payments honestly. Avoid sending bank login details or extensive financial records in the initial message. The next step is to agree a secure document exchange, a realistic scope and the people responsible for any proposal or follow-up.
Official information behind this service
Sources checked on 7 September 2026. Use the linked guidance for subsequent changes.