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HMRC internal manual

Debt Management and Banking Manual

Time To Pay: Monitoring the arrangement: customer defaults on Time To Pay

Action to take when payments are not up to date

Where IDMS is automatically monitoring a case there is no need to take any further action. If the customer does not bring the arrangement up to date it will be cancelled and the appropriate warning issued.

Where IDMS monitoring is not fully automated any TTP cases requiring clerical intervention will appear on the appropriate worklist with a Next Action of ‘IA review’.

Clerical review

You should look at the case and decide whether you should contact the customer to try and bring the arrangement up to date or whether it is now appropriate to cancel the arrangement.

In deciding whether it is appropriate to cancel the arrangement you should consider whether

  • previous reminders have been issued
  • the customer is up to date with returns and other payments
  • how long the instalment has been outstanding
  • how many instalments are outstanding
  • how much is owed

Where it is appropriate to cancel the arrangement you should follow the guidance at DMBM804200. If it is appropriate to issue a reminder letter follow the guidance at DMBM804110.