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Time to pay criteria are unchanged, say HMRC

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HMRC refused almost 20,000 ‘time to pay’ requests, worth almost £1 billion, between the launch of the Business Payment Support Service in November 2008 and the end of March 2011. During that period 428,800 arrangements, worth a total of £7.37 billion, were granted, HMRC said. More than £6 billion has already been repaid.

The criteria for agreeing TTP arrangements have not changed in any way, an HMRC spokesman told Tax Journal as some reports suggested that the department is taking a tougher line.

‘The percentage of TTP requests refused in 2009 and 2010 was 2.7% and 6.0% respectively. During the first quarter of 2011 it is running at 9.3%, albeit on much smaller overall demand for the service,’ HMRC’s report for April 2011 said.

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