DMBM521100 - Debt and return pursuit: PAYE: e-payment default: Time to Pay

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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.