DMBM800520 - Time To Pay: considering Time To Pay requests: who deals with Time To Pay requests?
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Apart from the cases where there is either a statutory right or a concessionary right to Time To Pay (TTP) (See DMBM800030) Debt Management and Banking deal with requests for TTP.
As TTP can be requested at any point up to where we start enforcement proceedings most DMB offices will deal with requests for TTP. Within DMB there are numerous specialist offices that will deal with different groups of customers or debts.
Business Payment Support Service (BPSS)
The BPSS is for use by customers that want TTP but have yet to receive a demand from DMB. The helpline number is 0300 200 3835.
If larger amounts are outstanding or long timescales are requested the BPSS may send the details of the TTP request to another office for them to consider. The customer will then be contacted within 4 working days.
Large Business Unit (LBU)
The LBU will deal with TTP requests for customers that are part of the Large Business Service (LBS).
The LBU covers the following duties/charges
- PAYE, and all PAYE segmentation 1 cases
- COTAX
- SA for large partnerships and the partners in the large partnerships dealt with by the LBS
- VAT
- Excise and international trade
- SAFE.
Large Debt Unit (LDU)
The LDU deal with indirect tax debts of £150,000.00 or more and any Payment on Account (POA) traders that are not part of the LBS.
Non-VAT Debt Unit
The Non-Vat Debt Unit will deal with all TTP requests on a range of duties from Beer Duty to Air Passenger Duty.
Enforcement & Insolvency Service (EIS)
EIS will deal with TTP for all cases working with them. Due to the nature of the cases that EIS deals with, they will have different considerations in determining if the TTP offer is a viable alternative to insolvency action.