Difficulties paying your tax bill on time

Find out what to do to if you have difficulties paying your tax bill on time and options we might consider to help you. 

Pay your debt  

If you have an outstanding amount due to us see how you can make a payment to Revenue Scotland: 

What to do if you have difficulties

It is important that you make us aware as soon as possible about any difficulties you may have, or expect to have, in paying any money you owe us.  

We encourage anyone facing financial difficulties to contact us as soon as possible. When you get in touch we will ask you about your circumstances to allow us to explore all options.

You may be asked to complete our Income and Expenditure form.  You will also need to provide proposals of how you plan to settle your outstanding debt.


Options we may consider

We may consider: 

  1. Payment promise – if you can’t pay today but can pay in full in the near future.
  2. Time to pay – if you cannot settle your bill in full and need to pay by instalments over a short period of time.

Please note: if we enter into an agreement with you, interest will still accrue on any outstanding amount and penalties may still be applied.

In cases where you have failed to respond to a demand from us for payment, we may undertake civil court proceedings to recover the debt by:

  • applying to the Sheriff Court for a summary warrant to be issued 
  • for particular types of cases, seeking recovery through proceedings before either the Sheriff Court or the Court of Session

Help and advice

You can seek help and advice from a solicitor, tax advisor, accountant or the Citizen’s Advice Bureau (free advice service) as they may be able to assist you. 

You have the right to make an application for a debt payment programme under the Debt Arrangement Scheme (DAS) if you live in Scotland.  The DAS is a statutory debt management tool run by the Accountant in Bankruptcy enabling debtors to obtain protected, interest-free time to pay, on condition that the debt is settled in full. 

Other options available to you can be found on the AIB and Citizen’s Advice website.

Contact us

Email: rsdebt@revenue.scot

Call us: 03000200310

Opening time: Mon – Fri, 10AM – 12AM and 2PM – 4PM

See if you need enhanced support if your health condition or personal circumstances make it difficult when you interact with Revenue Scotland. 

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