DMBM802400 - Time To Pay: Time To Pay requests: Compliance Accountants

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In certain Time To Pay (TTP) cases the affairs of the customer may be very complex or the risk to the exchequer may be high. In these cases DMB will ask Compliance Accountants to review the customers request and the information they have provided. The accountant will provide DMB with their professional assessment of the request in order to help DMB make a decision regarding the TTP request.

Cases where the Compliance Accountants may be involved

Debts of £750,000 and over

In the larger, more complex cases where Time To Pay (TTP) is requested for a debt over £1,000,000 the Compliance Accountants may be required to review the case, see DMBM802230.

Debts below £750,000

In most cases where TTP is requested on a debt below £750,000 a decision can be made without asking the accountants for advice. Where there are very complex issues raised and you feel that accountants’ involvement is required you can contact the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)by phone or email to discuss the case’.

Compliance Accountant’s report

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When considering whether to accept or reject a TTP request the ultimate decision to agree a TTP lies with an officer of the appropriate grade, see DMBM803510.