On 8 October 2026, HMRC updated the service status page for Employers PAYE payment plans, indicating technical difficulties affecting employers’ ability to set up or modify time-to-pay arrangements for PAYE liabilities. The PAYE payment plan service is critical for employers facing cash flow constraints, allowing them to spread employer and employee tax and National Insurance contributions over agreed instalments. The reported issues include failure to display existing plans, errors in calculating instalment amounts, and delays in email confirmations.
Key Takeaways
- Payroll Cycle Disruption: Employers processing monthly payroll may be unable to align payment plan instalments with their payroll dates, risking late payment penalties if not managed proactively.
- Alternative Payment Methods: HMRC advises employers to make manual payments via Faster Payments or CHAPS while the online service is unstable, ensuring they reference the correct payment reference numbers.
- Real Time Information (RTI) Alignment: Employers must ensure that any manual payments are correctly reflected in their RTI submissions to avoid discrepancies in HMRC records.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement