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.