DMBM800090 – Time to Pay: How to deal with time to pay requests
Having determined who is responsible for dealing with the request you must
- confirm that all HMRC returns have been filed
- find out the total debt, including any non-VAT indirect tax debts
- obtain a maximum payment on account
- get all the necessary information needed to consider the customer’s proposals for settlement of the debt;
and where appropriate
- liaise with your indirect or direct tax colleague to agree
- the terms of the arrangement
- order of settlement and the method(s) and
- frequency of payment.
Where the customer is seen personally, action is to be taken immediately. If the request is made in writing every effort should be made to reply by telephone. If this is not possible send a reply within 10 days of receiving the request. The response may be to ask for more information, which in itself is an acknowledgement that we have received the customer’s request.
