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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: taxpayer requests Time To Pay (TTP)

A ‘time to pay’ arrangement cannot be considered on unpaid debts unless the debt has been sent to IDMS.

Time to pay arrangements may be given on debts pursued as part of a DMB campaign. These must meet the DMB TTP criteria and parameters set for time-barred and the Higher Rate Provision (HRP).