DMBM802900 - Time To Pay: partnership Time To Pay requests: monitoring and cancelling arrangements

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.

Monitoring arrangements

Once a partnership arrangement has been set up each partner’s arrangement will be monitored. Where appropriate, reminder letters and / or cancellation letters will be issued to each individual partner if the terms of the arrangement are breached. If necessary, enforcement action will be taken individually against each partner.

Other HMRC debt

If an arrangement has also been agreed for non-SA debts, then this arrangement will be monitored separately to each partner’s individual debt. Where appropriate, reminders and cancellation letters will be issued to the partnership.

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