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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: Time to Pay

Where a payment arrangement is requested the principles for agreeing TTP are unchanged.

To ensure consistent treatment, when restructuring the employer’s payments, in addition to the usual activity

  • make clear to the employer when the arrangement is made that

    • a default notice will be issued and
    • the surcharge regime will still apply
  • advise that future payments should be made on time, and in full and
  • inform that any failure (to make future payments on time) will result in

    • the issue of further default notices and
    • a possibly higher surcharge.