With the 31 January tax payment date nearly upon us, this is a time of year when many taxpayers might wish to considering making a Time to pay’ (TTP) request to the Business Payment Support Service (BPSS).
The BPSS is open to both businesses and individuals and covers a wide range of taxes. If the taxpayer agrees a TTP before the date that the tax is due, and keeps to that agreement, HMRC will waive penalties and surcharges although late payment interest will still be charged.
We have received mixed reports from agents about the ability to agree TTPs and the approach adopted by HMRC’s staff in the BPSS.
Recent examples of the type of comments we have received include:
‘We have found that provided you present your case well they will eventually agree to giving time to pay’
‘My experience has been a toughening of the stance, with HMRC wanting to speak with the client rather than ourselves’
‘It seems to depend on which officer took the call, some were amenable to TTP, others took more persuading and wanted to speak to the directors of the company directly’. Some clients have been refused and then rung back later and spoken to someone else who has approved it.
We would welcome comments on your recent experiences of requesting TTPs and the approach adopted by BPSS staff. In particular, we would be interested in your comments on the following questions.
- Whether you are finding it harder to reach agreement?
- How you find the approach of BPSS staff to TTP requests?
- Are you still finding TTPs helpful for your clients?
For more information including contact details see HMRC: Business Payment Support Service.
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