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Official guidance
Debt Management and Banking Manual

DMBM201550 · Payment Processing: Direct Debit (DD)

  • DMBM201575 · Sharefisherman scheme
  • DMBM201580 · Budget Payment Plan (BPP)
  1. Payment Processing: Direct Debit (DD): contents
  2. Payment processing: Direct Debit (DD): Budget Payment Plan (BPP)

DMBM201580 | Payment processing: Direct Debit (DD): Budget Payment Plan (BPP)

From HM Revenue & Customs · Debt Management and Banking Manual

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A Budget Payment Plan (BPP) is an easier way for customers to pay their SA tax. Paying by BPP is voluntary and flexible and allows customers to make regular payments towards a future liability. A BPP customer can:

  • decide the regular weekly or monthly amount they want us to collect

  • choose to change their regular payment amount

  • take a break and suspend payment for a period of up to 6 months

  • cancel the BPP at anytime.

The advance payments reduce what a customer has to pay on 31 January and 31 July.

Further details can be found in the National Direct Debit User Guide.

If a customer currently owes us money you should advise them to contact the Payment helpline on 0300 200 3822. We will advise them how to bring their affairs up-to-date and how to start a BPP.

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