If you, as the case owner, receive a payment on account, you
should continue to remind for the outstanding balance and send the
case to Debt Management & Banking (DMB) after 56 days from the
calculation, or the due date, whichever is the later unless you
have an informal agreement with the taxpayer that the balance will
be paid within a specified period not exceeding 90 days from the
date the calculation was issued or the due date.
If the taxpayer defaults on an informal agreement to pay the
tax and/or interest due within 90 days, DMB should be notified
immediately.
If the taxpayer makes a partial payment because they dispute
your calculation, the calculation should be withdrawn and a revised
one issued to bring the payment to account.
In other part payment cases where the balance of tax due is
not in dispute (
IHTM38022), DMB will pursue the
additional sum, irrespective of the amount, if it remains unpaid
more than 56 days from the date the calculation was issued or the
due date, whichever is the later.
