DMBM803900 - Time To Pay: Setting up Time To Pay: Issuing confirmation letters

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Where a Time To Pay (TTP) arrangement of 14 days or over is agreed, the details should be entered onto IDMS and an automated letter issued where this is possible.

Exceptions to issuing automated letters

For more information about when IDMS cannot be used to set up arrangements and when automated letters are generated see IDMSUG501410 and IDMSUG501420.

In addition to those cases where the IA function cannot be used automated letters cannot be used where there are additional conditions beyond those advised in automatic letters.

Where it is not possible to produce an automated letter a manually prepared letter should be issued using SEES.

Manual letters

If a manual letter is needed you should use SEES forms and letters function to produce a TTP10 or a TTP15. The TTP15 allows a schedule to be entered in cases where irregular payments are being made.

The confirmation letter confirms that the arrangement is based on the understanding that all HMRC debts have been disclosed and that the arrangement may be cancelled if

  • payment is not made or is made late
  • the customers ability to pay improves and they do not contact us
  • future payments are not made on time.

The letter also advises that the arrangement is for this debt only.