Corporation tax late payment advice please

How sympathetic HMRC will be re a repayment plan may centre around why there is no cash to pay the bill. If your company has made a loss since, due to you not working, i.e. it has ongoing costs you couldn't avoid such as rent, etc, that's completely different to you just continuing to draw out money for yourself even though the company wasn't making any profit. The former is a genuine business reason for loss, the latter is you simply taking HMRC's tax money to live on rather than paying it to them. Also, if the latter, how did you draw the money, if you drew as dividends, then it sounds like the company didn't have the profits to legally pay a dividend, if you took it as a directors loan, then you personally owe the money back to the company so it can pay it's tax bill, neither will be viewed sympathetically by HMRC. However, if the former, and the company has been making losses in the current year, then you could ensure current year accounts showing losses are submitted quickly and carry the loss back against last year on the tax return, to reduce last year's tax and the amount outsanding to HMRC. It will all depend on your actions over the past year causing the tax money to have been spent on something else.