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Contents

Official guidance
Debt Management and Banking Manual

DMBM802700 · Time To Pay: partnership Time To Pay requests: contents

  • DMBM802710 · Time To Pay: partnership Time To Pay requests: introduction
  • DMBM802720 · Time To Pay: partnership Time To Pay requests: conditions of partnership arrangements
  • DMBM802730 · Time To Pay: partnership Time To Pay requests: dealing with Time To Pay requests
  • DMBM802740 · Time To Pay: partnership Time To Pay requests: reviewing the Time To Pay request
  • DMBM802800 · Time To Pay: partnership Time To Pay requests: Time To Pay agreed or refused
  • DMBM802810 · SA Surcharge Helpcard
  • DMBM802850 · Time To Pay: partnership Time To Pay requests: payment methods
  • DMBM802900 · Time To Pay: partnership Time To Pay requests: monitoring and cancelling arrangements
  1. Time To Pay: partnership Time To Pay requests: contents
  2. Time To Pay: partnership Time To Pay requests: monitoring and cancelling arrangements

DMBM802900 | Time To Pay: partnership Time To Pay requests: monitoring and cancelling arrangements

From HM Revenue & Customs · Debt Management and Banking Manual

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Monitoring arrangements

Once a partnership arrangement has been set up each partner’s arrangement will be monitored. Where appropriate, reminder letters and / or cancellation letters will be issued to each individual partner if the terms of the arrangement are breached. If necessary, enforcement action will be taken individually against each partner.

Other HMRC debt

If an arrangement has also been agreed for non-SA debts, then this arrangement will be monitored separately to each partner’s individual debt. Where appropriate, reminders and cancellation letters will be issued to the partnership.

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

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