This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Payment processing: Direct Debit (DD): Budget Payment Plan (BPP)

A Budget Payment Plan (BPP) is an easier way for customers to pay their SA tax. Paying by BPP is voluntary and flexible and allows customers to make regular payments towards a future liability. A BPP customer can:

  • decide the regular weekly or monthly amount they want us to collect
  • choose to change their regular payment amount
  • take a break and suspend payment for a period of up to 6 months
  • cancel the BPP at anytime.

The advance payments reduce what a customer has to pay on 31 January and 31 July.

Further details can be found in the National Direct Debit User Guide.

If a customer currently owes us money you should advise them to contact the Payment helpline on 0300 200 3822. We will advise them how to bring their affairs up-to-date and how to start a BPP.