DMBM803800 - Time To Pay: Setting up Time To Pay: Joint debt cases
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Joint Debts
Where possible you should link all debts together on IDMS and set up the TTP arrangement using the instalment arrangement function. See IDMSUG501410 for details of when the IA function cannot be used.
Cross referencing debts
Before linking debts you will need to cross reference the appropriate reference numbers. There are two ways of cross referencing debts on IDMS
- by selecting the work item>associations>cross reference>new and then enter details
- by entering the details on the taxpayer designatory details screen in the relevant box.
Once you have cross referenced the debt you will be able to view the details of other debts on the cross reference tab on IDMS. Where there are cross referenced WIs on IDMS the TIS screen will display Xref in the top right hand corner. For further information on cross referencing see IDMSUG400400.
Linking debts
Prior to setting up the instalment arrangement on IDMS you must ensure that the WIs are linked together. Before linking the debts must be cross referenced, and must also be owned by the same OU. If the WIs are not owned by the same OU you will need to transfer ownership to a common OU before you can link them together.
Unless the taxpayer record is owned by a specialist office you should transfer the WIs to the appropriate TTPMO OU before linking them together (see DMBM804010).
These OUs are
- Time to Pay (England & Wales) 367200
- Time to Pay (Scotland) 367300
- Time to Pay (Northern Ireland) 368300.
When linking the debts the master reference should be the last WI that will clear.
Once the WIs have been linked you should set up the instalment arrangement using the IA function. Allocating payments
Where the debt is made up of a number of different taxes you will need to make sure that payments are correctly allocated in line with DMBM210100.
When you set up the IA arrangement you must make sure that the WIs are listed in the order that they will clear. You can change the order of the WIs in the IA by using the move button on the IA screen. When setting up a direct debit for a TTP arrangement the payments are allocated in the order that they are entered onto the TTP payment plan, see NDDUG3515.
This order must match the order of the WIs in the IA.