How to apply for a TTP arrangement
Self-assessment
Taxpayers meeting the following criteria can conveniently set up a TTP arrangement online:
- Filed and up-to-date tax returns;
- Liability less than £30,000;
- No existing payment plans or debts with HMRC; and
- Application within 60 days after the payment deadline.
PAYE
For those meeting the specified conditions, online setup is possible:
- Missed deadline to pay an employer PAYE bill;
- Debt less than £50,000;
- Payment plan within 12 months and debt less than five years old;
- No other payment plans or debts with HMRC; and
- Submission of employers’ PAYE and Construction Industry Scheme (CIS) returns.
VAT
Online TTP setup is available for taxpayers meeting these requirements:
- Missed deadline to pay a VAT bill;
- Debt less than £50,000;
- Ability to pay the debt in less than 12 months;
- Debt for an accounting period starting in 2023 or later; and
- All VAT returns filed.
