Since 31 May 2023, businesses have the option to apply online for an automated VAT Payment Plan, provided they:

• Have filed their latest tax return
• Owe £20,000 or less
• Are within 28 days of the payment deadline
• Do not have any other payment plans or debts with HMRC
• Plan to pay their debt off within the next 6 months

However, businesses in the VAT Cash Accounting Scheme, or Annual Accounting Scheme, cannot use the new facility (nor can those making payments on account). Businesses unable to use the new Self-Service route may still apply using more traditional means.