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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: Instalment Arrangement (IA) function and taxpayers who default

The IA function can now be used to support Time To Pay (TTP) arrangements; when the IA is set up, the work items are moved to the Time to Pay Monitoring Office (TTPMO).

If a taxpayer defaults on the arrangement, a reminder letter will be issued, followed by a cancellation letter if the debt remains unpaid. The debt will then be picked up by the Debt Collection Agency Referral Unit (DCARU) and will be referred to a Debt Collection Agency (DCA) in a later campaign.