UK HMRC Time-to-Pay (TTP) Arrangement Request Letter
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Your Situation
Tell us about the tax owed, when it was due, and why you cannot pay it in full now.
This letter will cite
Finance Act 2009 Schedule 56 (paras 3(2), 3(3), 3(4)) + Finance Act 2009 Schedule 53 (late-payment interest) + Taxes Management Act 1970 s.59A / s.59B / s.49A. NOTE: TMA 1970 s.59C was repealed on 1 April 2011 and is NOT cited.
Your letter proposes a Time-to-Pay (TTP) instalment plan, asks HMRC to agree it BEFORE the next Schedule 56 trigger date so a further 5% penalty does not arise on the deferred tax, acknowledges that Schedule 53 interest continues to accrue, and signposts the gov.uk self-serve online TTP route where eligible.
Tax administration is reserved — HMRC Debt Management operates the same TTP framework UK-wide. Nation affects routing language and signposting only.
UK tax year runs 6 April to 5 April. The SA balancing payment is due by 31 January following the end of the tax year (TMA 1970 s.59B).
Total balance currently outstanding. Self-serve online TTP is available for SA debts of £30,000 or less where the return is filed and the request is within 60 days of the due date.
This is the statutory due date (e.g. 31 January for SA balancing payments). The Schedule 56 penalty trigger dates run from this date.
Self-serve online TTP for SA requires the return to be filed. If not filed, file it first (a separate appeal may be needed for any late-filing penalty).