DMBM618830 - Pre-enforcement: coding out: class 2 NIC debts: taxpayer requests Time To Pay (TTP)
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A 鈥榯ime to pay鈥� arrangement cannot be considered on unpaid debts unless the debt has been sent to IDMS.
Time to pay arrangements may be given on debts pursued as part of a DMB campaign. These must meet the DMB TTP criteria and parameters set for time-barred and the Higher Rate Provision (HRP).