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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Time To Pay: Time To Pay requests: Tax Credit cases

Customers with tax credit debts will have a broad range of financial circumstances that impact on their ability to repay their debt. When dealing with tax credit customers we will need to fully consider their circumstances and their ability to pay and try to tailor a solution to best fit their needs.

Time To Pay Requests

Household breakdown cases

Where a couple separate we only require each former partner to pay 50 per cent of any overpayment. This is regardless of whether one former partner cannot or refuses to pay. For guidance on how to deal with household breakdown case see DMBM555400.

Requests up to 10 years

Where the customer requests up to 10 years to clear their debt you should follow the guidance on the Tax Credit Negotiating Framework (PDF 15 KB).

Requests of 10 years and over

Where you receive a TTP request that will clear the debt in 10 years or over you should gather the information on the 36A1 Income and expenditure form (found on SEES Forms and Letters). You should then make a decision based on the information obtained.

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Other considerations

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Payment methods

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