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Contents

Official guidance
Debt Management and Banking Manual

DMBM802000 · Time To Pay: Time To Pay requests

  • DMBM802010 · Initial considerations
  • DMBM802015 · Sports clubs
  • DMBM802020 · Repeat requests
  • DMBM802030 · Joint debts
  • DMBM802040 · Repayments due from HMRC
  • DMBM802050 · Written requests for Time To Pay
  • DMBM802060 · Requests from voluntary sector organisations
  • DMBM802100 · Deciding which information to gather
  • DMBM802110 · Negotiating frameworks
  • DMBM802120 · Income & expenditure
  • DMBM802130 · Time To Pay requests: Corporate Debt Questionnaire
  • DMBM802200 · Tax Credit cases
  • DMBM802205 · Debts being collected though the tax code
  • DMBM802210 · Debts less than £250,000
  • DMBM802220 · Debts of £250,000 and over but below £750,000
  • DMBM802230 · Debts of £750,000 and over
  • DMBM802240 · Independent Business Reviews
  • DMBM802250 · Self Assessment cases
  • DMBM802260 · TTP: Time To Pay requests: VAT cases
  • DMBM802300 · Additional evidence
  • DMBM802400 · Compliance Accountants
  • DMBM802500 · Offsetting losses
  1. Time To Pay: Time To Pay requests: contents
  2. Time To Pay: Time To Pay requests: Tax Credit cases

DMBM802200 | Time To Pay: Time To Pay requests: Tax Credit cases

From HM Revenue & Customs · Debt Management and Banking Manual

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Customers with tax credit debts will have a broad range of financial circumstances that impact on their ability to repay their debt. When dealing with tax credit customers we will need to fully consider their circumstances and their ability to pay and try to tailor a solution to best fit their needs.

Time To Pay Requests

Household breakdown cases

Where a couple separate we only require each former partner to pay 50 per cent of any overpayment. This is regardless of whether one former partner cannot or refuses to pay. For guidance on how to deal with household breakdown case see DMBM555400.

Requests up to 10 years

Where the customer requests up to 10 years to clear their debt you should follow the guidance on the Tax Credit Negotiating Framework (PDF 15 KB).

Requests of 10 years and over

Where you receive a TTP request that will clear the debt in 10 years or over you should gather the information on the 36A1 Income and expenditure form (found on SEES Forms and Letters). You should then make a decision based on the information obtained.

Other considerations

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Payment methods

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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