DMBM802020 | Time To Pay: Time To Pay requests: repeat requests

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Repeat requests for Time To Pay (TTP)

TTP is agreed on the condition that future returns and payments are made on time.

However you will come across cases where the customer is asking for another TTP arrangement shortly after having had a previous TTP. Where this happens you shouldn’t refuse the TTP request just because the customer has had a previous TTP, but equally HMRC is not a source of working capital and customers cannot use HMRC as such. When a repeat request is received you must scrutinise the request closely and critically examine

• the reason for the request

• what efforts/changes the customer has made since the last request in order to improve their situation/cashflow

• if they adhered to the previous arrangement, and

• crucially the viability of the customer going forward and the likelihood of them returning to full compliance

This may mean that you collect more information than detailed at DMBM802200, DMBM802210, DMBM802220 and DMBM802230.

If the previous TTP was over 18 months ago and all payments have been made on time since you can disregard this TTP when making a decision on the request.