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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Time To Pay: Setting up Time To Pay: Overview

When TTP is agreed it is important that the arrangement is entered correctly into the relevant computer system. In many cases doing this can mean that the arrangement is fully monitored and any reminder letters and cancellation letters are issued automatically without the need for manual intervention. In other cases arrangements must be set up correctly in order to stop the issue of demands or inappropriate surcharge/late payment penalties.

Due to the fact that different tax debts are managed through different computer systems and have different rules there are different rules regarding how they should be set up. For details on how to set up arrangements for the main Heads of Duty please see DMBM803720, DMBM803730, DMBM803740, DMBM803750 & DMBM803760.