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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Time To Pay: monitoring the arrangement: monitoring Time To Pay

It is important that Time To Pay (TTP) arrangements are monitored to ensure that

  • payments are being made as agreed
  • current liabilities are being kept up to date - or in SA cases the debt isn’t increasing
  • returns are being submitted, and
  • that we are aware of any change in the customer’s ability to pay.

Time To Pay Monitoring Office

There are a group of offices collective known as the Time To Pay Monitoring Office (TTPMO) that are responsible for monitoring the majority of TTP arrangements. There are three OUs

  • England/Wales 367200
  • Scotland 367300
  • Northern Ireland 368300.

Where the debt is on IDMS the ownership of the taxpayer record is automatically transferred to the TTPMO where the IA function is used on IDMS. IDMS transfers the Taxpayer OU to the appropriate TTPMO OU, maintains the next action as ‘IA review’ and keeps the Next Action date as the IA review date. Also cases are moved to the TTPMO where the Next Action is set as ‘TTP monitor’.

There are a number of specialist offices and situations where cases will not be moved to the TTPMO. These are where the Taxpayer record is owned by:

  • 307500 - ICHU
  • 308800 - ECMA
  • 365300 - DCA referral
  • 366100 - NIU
  • 388000 - EIS E & W
  • 362300 - EIS Scotland
  • 362700 - EIS Northern Ireland
  • 309800 - DMB Large Business Unit
  • 303600 - Estates & Trusts
  • 368100 - County Court Bournemouth
  • 336600 - County Court North Yorkshire
  • 302000 - Bradford Enforcement Unit
  • 335200 - NRU
  • 304300 - NDPU
  • 366000 - MTIC/LDU
  • 368400 - Remission Office E & W
  • 370100 - Remission Office Scotland
  • 370200 - Remission Office Northern Ireland
  • 343700 - Welsh Language
  • 368200 - Non VAT Unit
  • 370700 - Debt Collection Team SA
  • 370800 - Debt Collection Team NIC2
  • 370900 - Debt Collection Team VAT
  • 397000 - AOC Tracing Unit
  • 397100 - AOS Tracing Unit.

IDMS

IDMS can fully automate the monitoring process - including the issue of cancellation letters -or it can be used to partly monitor the case. When the case is partly monitored it will be identified for clerical action if payments aren’t made as agreed, see IDMSUG501430.

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) IDMSUG501430

Where a customer doesn’t submit returns on time or keep up to date with other payments not included in the TTP IDMS will create an appropriate work item with a review BF. These work items should be reviewed and the appropriate action taken to cancel the arrangement, or exceptionally bring the arrangement back up to date.

Direct Debit cases

Direct Debit instructions and payment plans are set upon NDDS customers are issued with an advance notice detailing the schedule of payments that will be collected from their nominated bank account.

If the system is unable to take the payment at the first attempt then a second attempt is made (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Where someone has a Direct Debit set up to make their TTP payments the arrangement could fail for a number of reasons. Failed Direct Debits for TTP cases are notified to DMB offices on NDDS reports. For further information see NDDUG4210.

Completed arrangements

If an IA case is transferred to the TTPMO to monitor the IDMS record will be automatically transferred back to the appropriate HoD Hopper OU once the arrangement has successfully completed.