These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.
You are eligible if your business:
HOW TO ACCESS THE SCHEME
If you have missed a tax payment or you might miss your next payment due to COVID-19, please call HMRC’s dedicated helpline on 0800 024 1222.
More information is available here.
If you’re worried about a future payment, please call HMRC nearer the time.