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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: CIS: time to pay requests

Contractors may contact the CIS Helpline to request time to pay in response to the penalty notice. If they do the CIS helpline will ask them to ring the appropriate DMB contact.

Staff in DMB and DMTC should follow the existing time to pay procedures if they receive any requests.