DMBM802720 | Time To Pay: partnership Time To Pay requests: conditions of partnership arrangements

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We can only enter into partnership arrangements where the partnership and the individual partners meet certain conditions.

Conditions

The partnership must consist of individuals only; we cannot deal with requests from partnerships where a partnership or a company is a partner.

The TTP request must be made by an agent/representative who has written authority to act on behalf of each individual partner requesting TTP.

In addition each partner must also meet the following conditions

• The partners must demonstrate that they are unable to pay their individual liability in full

• All partners must have a Self Assessment record

• The relevant Self Assessment tax return must have been filed and processed with a corresponding liability recorded on the Self Assessment computer system

• The partners must be able to clear all of their HMRC debts within 12 months

• The partners/partnership must make regular payments at regular intervals and they must clearly specify how payments made are going to be allocated between the individual partners

• The arrangement must be adhered to

• No partner must be subject to current enforcement action - distraint must not have been levied, a county court claim form not been served or an insolvency warning letter not been issued

Where individual partners do not meet these conditions then they cannot be included in a partnership arrangement and their debt will be managed separately. You can still agree a partnership arrangement with the remaining partners that do satisfy the above conditions.