The Government introduced the Business Payment Support Service (BPSS) on 24 November 2008, and extended it at Budget 2009, to help businesses in temporary financial difficulties spread their tax payments over a timetable they can afford. As of 20 September 2009, HM Revenue and Customs have agreed over 200,000 time to pay arrangements through the service.
The Government also provide assistance to small businesses with VAT payments through the VAT cash accounting and VAT annual accounting schemes, designed to help businesses manage their cash flow and to spread their VAT payments evenly.