As indicated in
IHTM38023, the case owner can
informally agree, in certain circumstances, that payment of the tax
can be made over a period not exceeding 90 days from the due date.
If you are in any doubt about the correct approach you should
consult a colleague in Debt Management & Banking (DMB).
If the taxpayer makes a request to pay the tax, either in
part or in full, over a period exceeding 90 days from the due date,
you should refer the case to DMB who will consider whether a formal
“time to pay” (
IHTM38321) agreement is required.
