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HMRC internal manual

Self Assessment Manual

Payments: payments overview: an introduction to payment arrangement and plans

A payment arrangement or plan is any negotiated and agreed scheme for making payment that assists taxpayers and helps them settle their tax liabilities.

This does not change the fundamental principle that where taxpayers have the means to pay they are expected to make payment in full by the due date.

Payment arrangements and plans

There are six different types of payment scheme

  • Budget Payment Plans (BPP)
  • Single Payment Plans (SPP)
  • Time to Pay (TTP)
  • Advance Payment
  • Statutory Instalment Arrangement
  • Scottish Sharefishermen

For more information about Budget Payment Plans, Single Payment Plans and how to use the National Direct Debit System (NDDS) see the National Direct Debit User Guide (NDDUG).

Where a taxpayer is unable to make payment in full by the due date and is asking for extra time to make payment, this is known as a request for ‘Time to Pay’. Time to Pay requests are dealt with by Debt Management and Banking, in accordance with the instructions in the Debt Management & Banking Manual at DMBM80000 - Time to Pay (TTP).

Where a request for TTP is received in a Processing office, it should be referred to DMB. See subject Payments overview: receive time to pay requests in the Processing Office (Action Guide) at SAM80071.