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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Time To Pay: Setting up Time To Pay: Corporation tax cases

Charge on COTAX

If there is a charge on COTAX

  • enter function RAPP (Revise Accounting Period Pursuit)
  • select the correct accounting period and click ok
  • select “Amend Clerical Pursuit / Interest” and click ok
  • set the local action signal to “Y” and click ok.

If more than one accounting period is included in the arrangement repeat the steps above until all relevant accounting period as LA.

The debt should then appear on IDMS overnight.

No charge on COTAX

If there is no charge on COTAX

  • enter function RTPP (revise Taxpayer Pursuit)
  • set the Permanent Local Action signal to “Y” and click ok.

The debt will then appear on IDMS the day after the charge is created on COTAX.

Making a note of the TTP

If there is an IDMS record you should note the details of the arrangement on the notes assets screen. For details on TTP notes see DMBM803560.

If there is no existing IDMS record then you must note the details of the agreed TTP in the COTAX collection notes field (accessed by local pursuit submenu 1 - case notes) following the guidance at DMBM803560.

Charge on IDMS

You should use the IA function in IDMS to set up the arrangement, see IDMSUG501400.

If the PLA signal was set when TTP was initially agreed you should use function RTPP to remove the PLA signal.