DMBM680790 | Ordinary cause: Offer to pay by instalments
From HM Revenue & Customs · Debt Management and Banking Manual
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If the defender offers to pay by instalments prior to the expiry of the period ofnotice, whether accompanied by a partial payment or not you should (DMBM680090)
speak to the defender personally and
advise that the court cannot grant a time to pay direction for a tax debt and that your action would in the circumstances result in decree being granted for the whole sum plus expenses.
Acceptable offer
In considering the defender's financial circumstances, if you are satisfied that the offer of payment is reasonable you should
accept the proposals but
warn that any default will result in your obtaining and enforcing the decree.
Note
however that you should not apply for decree in such cases until the arrangement fails.
Unacceptable offer
In cases where you cannot accept the defender's proposals for payment you shouldtell the defender that
any payment made will be accepted without prejudice to the action and
you will be seeking decree for any balance remaining plus expenses.
If a payment accompanies the request you should
bring it to account
complete the appropriate costs record as necessary
note the appropriate computer records
wait until the cheque has cleared and then
minute the court to grant decree in absence for the balance remaining plus expenses.