Additional Requirements
- The debt must be paid off within 12 months.
- The applicant should have no other existing payment plans or debts with HMRC.
Alternative Arrangements
If the criteria are not met, or a longer repayment period is needed, taxpayers can still contact HMRC by phone to discuss a Time to Pay arrangement. A direct debit mandate must be set up, and per banking regulations, only the taxpayer can arrange this. However, agents may assist in negotiations if required.
For more details, refer to HMRC’s guidance on Time to Pay arrangements and instructions on setting up a payment plan.
