HMRC time to pay arrangements – introducing mandatory direct debit

HM Revenue & Customs (HMRC) is changing the way it expects taxpayers to pay future agreed time to pay arrangements. The Revenue can use discretionary powers to agree to payment of a debt by instalments after the deadline, where someone is genuinely unable to pay by the due date and is able to commit to agreed payments to bring their tax up to date. Direct debit has always been HMRC’s preferred method of payment for any regular time to pay arrangement.

From 3 August 2015 payment by direct debit is mandatory.

The reasons given for this include the greater certainty of payments and the time saving. HMRC do not intend to revisit and existing non-direct debit agreements as a matter of routine, but for any new agreements taxpayers will be expected to agree to payment by direct debit. Call us to discuss this further: T: 020 7376 9333 E:

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