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HMRC internal manual

Specialist Investigations Operational Guidance

Settlement by agreement: means to fund the offer: period of instalments

Care must always be taken to ensure when negotiating an instalment arrangement that the matter is justifiable overall and that the period of the instalments is kept to a minimum.

There are no fixed limits or precise instructions and very long-term instalment offers have, on occasion, been accepted but where at all possible the term should be kept to three years or below.

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

Consideration must always be given to obtaining a legal charge (See SIOG9320). The greater the doubts about payment and the longer the instalment period the more pressing is the need for a legal charge.