time to pay arrangement hmrc time to pay arrangement hmrc time to pay desription - It's never a wise decision to fall behind on payments to HMRC, whether it be for PAYE, VAT, or Corporation Tax. Once HMRC begins to pursue you and apply pressure, it can be tempting to feel like insolvency is the only solution. If your company is behind on VAT, PAYE or corporation tax payments to HMRC, we may be able to help you set up a time to pay arrangement with HMRC.