DMBM800000 – Time to Pay: Contents

DMBM800010Definition
DMBM800020Statutory/Concessionary rights to pay tax by instalments
DMBM800030General guidance
DMBM800040Guiding principles
DMBM800050Confidentiality
DMBM800060Who deals with time to pay
DMBM800070Authorisation levels
DMBM800080Preliminary enquiries
DMBM800090How to deal with time to pay requests
DMBM800100Postal applications for time to pay
DMBM800110What you need to find out from the customer in a time to pay discussion
DMBM800120Completing Income & Expenditure forms
DMBM800130Corporate debt – Pre referral questionnaire
DMBM800140Testing the customer’s answers in time to pay discussions
DMBM800150Reviewing the customer’s assets
DMBM800160Deciding whether to agree to time to pay
DMBM800170Confirmation, acceptance or refusal of an arrangement
DMBM800180If time to pay agreed
DMBM800190Noting records
DMBM800200Methods of payment
DMBM800210Allocating payment
DMBM800220Management of the arrangement
DMBM800230Reviewing the arrangement
DMBM800240Operational Accountant
DMBM800250Recurring debt cases – General guidance
DMBM800260Information required “3 months or more cases” for PAYE/COTAX/VAT/Other Indirect Taxes
DMBM800270Information required “3 months or more” SA cases
DMBM800280Miscellaneous charges
DMBM800290Bad Debt Relief
DMBM800300Voluntary Sector organisations
DMBM800310Set offs
DMBM800320NIC debts over 6 years old.
DMBM800330Dealing with disasters and emergency situations
DMBM800340Solicitors undertaking
DMBM800350Voluntary legal charges
DMBM805000Debt Arrangement Scheme


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