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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: issuing reminder letters

IDMS fully automated cases

In fully automated IDMS IA cases IDMS will issue a reminder letter if the arrangement is not up to date at the relevant monitor dates, see IDMSUG501430.

IDMS will issue a reminder letter and record an action history note ‘Instalment Arrangement Reminder Letter issued’. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the arrangement is up brought up to date, it will set the next action date to the due date of the next instalment. If the arrangement is still not up to date IDMS will cancel the arrangement and issue the appropriate cancellation letter.

Clerically monitored cases

Where cases are being monitored clerically you should review the case to see if the customer is adhering to the arrangement. Where the customer is not adhering to the arrangement you should issue them with a reminder letter prior to cancelling the arrangement.

Reminder letter

If it is appropriate to issue a reminder letter you should set the correct next action code to issue one via IDMS or manually issue a TTP30 - Time To Pay ‘reminder letter’ from SEES.

This letter advises of the amount overdue and that to continue with the arrangement the customer must pay the overdue amount immediately and make future payments on time. If they do not do this the arrangement will be cancelled.

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

If the arrangement is not brought up to date then you should cancel the arrangement, see DMBM804200.