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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Time To Pay: agreeing or rejecting Time To Pay: conditions of Time To Pay

When Time To Pay (TTP) is agreed with a customer the arrangement is subject to a number of conditions that the customer must adhere to. If they do not stick to these terms we can cancel the arrangement and take legal action to recover any outstanding debt.


  • The customer must have told us about all of their HMRC debts. If we later discover that the customer has another HMRC debt that they did not tell us about when the TTP was agreed the arrangement should be cancelled, or exceptionally, reviewed.
  • The customer must have been honest with us when requesting TTP. If we discover that the customer has been less than truthful with us about their need for TTP and their ability to pay we can cancel the arrangement.
  • All future HMRC returns must be filed on time
  • All future liabilities must be paid in full and on time. Exceptionally if the customer contacts us before the due date of payment and advises that they cannot pay we can consider amending the arrangement. For longer SA arrangements that span due dates future liabilities should be included in the arrangement. The case must be reviewed when payments on account and balancing payments are due to make sure the debt is decreasing, see DMBM802250.
  • We expect any repayments due from HMRC to be set-off against the debt (see DMBM700000). If a repayment is made to a customer whilst a TTP arrangement is in place we may cancel the arrangement.
  • The customer must inform us of any change in their circumstances and their ability to pay. If we discover that the customer is in position to clear a debt but had a TTP in place we must cancel the arrangement.
  • In larger cases the Compliance Accountant may recommend that specific conditions are attached to the TTP arrangement. If there are any special conditions in addition to those above the customer will be notified in writing
  • If it becomes clear at any point that we must cancel the arrangement to protect the interests of the Exchequer then we should do so.
  • Applicable interest will be charged in all cases where payment is made after the due date irrespective of whether TTP has been agreed or not.