Self-Serve Time to Pay
Updated 27 September 2023
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This publication is available at https://www.gov.uk/government/publications/self-serve-time-to-pay-screening-equality-impact-assessment/self-serve-time-to-pay--2
Project objectives
For Self Assessment we are already providing customers, the ability to set up online payment arrangements will reduce the contact needed with HMRC. We are enhancing the service. Customers will need to complete an Affordability Assessment (AA) online to check that the arrangement set up is sustainable based on their income and expenditure information. We currently ask for this information on the telephone to hopefully prevent customers defaulting on arrangements because of their affordability and we have now developed an online solution to ask the same information.
Customer groups affected
The customer groups affected are:
- individuals (sole traders)
- directors
- pensioners
- landlords
- tax credit/Universal Credit customers
- digitally excluded customers
- partnerships
- IR35 personal service companies
- international companies
- assisted digital
- farmers
- haulage companies
What customers will need to do
What customers need to do as a result of the change
Customers will need to sign into their online Business Tax Account/Personal Tax Account and pass eligibility checks to proceed with setting up a self-serve arrangement and completing their online journey. Failure to pass eligibility means the customer will be directed to telephony route.
How customers will access this service.
They will access their accounts via GOV.UK or Government Gateway.
When customers need to do this
The customer can access their account at any time but to use the Self-serve Time to Pay (SSTTP) service for Self Assessment, they must use the service within the 60 days of the payment deadline.
Assessing the impact
We assessed the impact on those in protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:
- racial groups
- sex
- gender reassignment
- sexual orientation
- pregnancy and maternity
- marriage and civil partnership
- people with dependants and those without (carers)
- political opinion (in Northern Ireland only)
There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above). Extra support will be provided as required.
Disabled
Impact on customers
Although there is no evidence to suggest specific impacts on those customers within this protected characteristic group some customers may require further support due to visual or hearing difficulties. Some customers, due to a disability, cannot engage digitally.
Proposed mitigation
HMRC provides additional assistance for customers who are deaf or hearing impaired, blind or partially sighted.
HMRC provides a Text Relay BT Service that we use to contact people who use text or voice phones. It is useful for deaf, hearing impaired or speech impaired customers.
HMRC offers Extra Support Team services which can be accessed by those customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.
Customers will still be able to telephone HMRC to request a time to pay arrangement.
Age
Impact on customers
There is no evidence to suggest any specific impacts on those customers within this protected characteristic group; although consideration has been given regarding impact on older generation customers, who may be more hesitant to engage digitally (although it is recognised this may not be the case for all those in the older generation population).
Proposed mitigation
HMRC offers Extra Support Team services which can be accessed by those customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.
Customers will still be able to phone HMRC to request a time to pay arrangement.
Religion or belief
Impact on customers
Some customers, due to religious beliefs, cannot engage digitally.
Proposed mitigation
Any customer who cannot use the online Self-serve Time to Pay service because of religious beliefs will still be able to telephone HMRC to request a time to pay arrangement.
People who use different languages (Including Welsh language and British Sign Language)
Impact on customers
This service will be available to all customers however it is not anticipated that this will have any negative impacts on those customers within this protected characteristic group.
Proposed mitigation
HMRC will provide a Welsh language service.
We can provide an interpreter for different languages to support those customers that telephone HMRC.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.
Although there are no adverse impacts identified, for any external customer within the characteristic groups we will continue to offer alternative routes to discuss and negotiate payment arrangements through business-as-usual telephone helplines in line with the current process.
A full Equality Impact Assessment is not recommended.