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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

Security for tax at risk of being unpaid: monitoring compliance: time to pay requests

Where a person has entered into, and is meeting, an arrangement giving them time to pay (TTP) their tax/NICs liabilities we will not take security action.

If you receive a TTP request while you are monitoring compliance but before you serve a Notice of Requirement

  • ensure the person’s request is made in writing
  • forward the request to Debt Management and Banking (DMB) to consider
  • advise the person that the decision to enter into a TTP arrangement is DMB’s
  • advise the person to pay the debt until DMB contact them
  • hold security action until DMB make its decision.

If a TTP arrangement breaks down you may take security action.

When an employer makes a TTP request after a Notice of Requirement for a PAYE/NICs security has been given, see SG42200.

When a person makes a TTP request after a Notice of Requirement for a VAT/environmental tax security has been given

  • ensure the person’s request is made in writing
  • forward the request to DMB to consider
  • advise the person that the decision to enter into a TTP arrangement is DMB’s
  • advise the person to pay the debt until DMB contacts them.

You should liaise urgently with DMB to ensure they know the full facts of your case and continue with security action until DMB has made a decision.