If you're struggling to pay your Self Assessment tax you may be able to set up a payment plan with HMRC to pay it over the next 12 months. The best thing about it is you don't have to speak to anyone at HMRC because you can apply online.
To be eligible to set up an online payment plan you need to:
- owe £10,000 or less
- have no other tax debts
- have no other HMRC payment plans set up
The Low Incomes Tax Reform Group have an excellent article on their website describing the scheme.
P.S. In my opinion, this must be one of the best initiatives introduced by HMRC in years. A word of warning, however, you must stick to the plan otherwise the full amount of tax will become due.