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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Time To Pay: Time To Pay requests: debts of £250,000 and over but below £750,000

Debts of £250,000 and over, but below £750,000

Where the customer advises you that they cannot pay in full you must, as a minimum, establish:

  • what their total HMRC debt is (all HoDs)
  • why they can’t pay in full
  • how much they can pay now
  • what their proposals are
  • if they expect to receive any repayments from HMRC
  • what their proposals are.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Individual debts

Where the debt is owed by an individual then you should get the following information.

3 months or less requested

When less than three months is requested you should ask questions based on the Individual Debt Negotiating Framework to help the authorising officer decide whether TTP is appropriate. If the debt is over £350,000, you will then need to submit a Case Summary Form (Word 70KB) to the authorising officer.

DMTC only

As DMTC do not use the Case Summary Form, they will need to discuss the proposals with the authorising officer and note the outcome and authorisation in their notes.

Over 3 months requested

Where over three months is requested you will need to ask the customer questions to enable you to complete the Income and Expenditure form to help you or the authorising officer assess the customer’s ability to pay. If the debt is over £350,000, you will then need to submit a Case Summary Form (Word 70KB) to the authorising officer.

DMTC only

As DMTC do not use the Case Summary Form, they will need to discuss the proposals with the authorising officer and note the outcome and authorisation in their notes.

Business debts

Where the debt is owed by a business you should get the following information.

3 months or less requested

When less than three months is requested you should ask questions based on the Business Debt Negotiating Framework to help you or the authorising officer decide whether TTP is appropriate. If the debt is over £350,000, you will then need to submit a Case Summary Form (Word 70KB) to the authorising officer.

DMTC only

As DMTC do not use the Case Summary Form, they will need to discuss the proposals with the authorising officer and note the outcome and authorisation in their notes.

Over 3 months requested

Where over three months is requested you must obtain the information required to complete the Corporate Debt Questionnaire.

You must also obtain the additional evidence A - E from the business, see DMBM802300.

This information will help you or the authorising officer to decide whether TTP is appropriate. If the debt is over £350,000, once you have gathered all of the information and you believe that TTP may be acceptable you should complete a Case Summary Form (Word 70KB) and pass this to the authorising officer to enable them to make a decision on the request. All TTP agreements must be authorised at the correct authorisation grade, see DMBM803510.

DMTC only

DMTC collectors currently do not complete Corporate Debt Questionnaires. Where TTP proposals exceed 3 months they will:

  • obtain the largest possible payment immediately
  • note details of the request on the IDMS action history notes
  • wrap the case or set a next action BF code for the campaign DTO to review the case
  • advise the caller that we will contact them to discuss their request and that they should continue to make payments.