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We can only enter into partnership arrangements where the partnership and the individual partners meet certain conditions.

Conditions

»Ê¹ÚÌåÓýapp partnership must consist of individuals only; we cannot deal with requests from partnerships where a partnership or a company is a partner.

»Ê¹ÚÌåÓýapp TTP request must be made by an agent/representative who has written authority to act on behalf of each individual partner requesting TTP.

In addition each partner must also meet the following conditions

• »Ê¹ÚÌåÓýapp partners must demonstrate that they are unable to pay their individual liability in full
• All partners must have a Self Assessment record
• »Ê¹ÚÌåÓýapp relevant Self Assessment tax return must have been filed and processed with a corresponding liability recorded on the Self Assessment computer system
• »Ê¹ÚÌåÓýapp partners must be able to clear all of their HMRC debts within 12 months
• »Ê¹ÚÌåÓýapp partners/partnership must make regular payments at regular intervals and they must clearly specify how payments made are going to be allocated between the individual partners
• »Ê¹ÚÌåÓýapp arrangement must be adhered to
• No partner must be subject to current enforcement action - distraint must not have been levied, a county court claim form not been served or an insolvency warning letter not been issued

Where individual partners do not meet these conditions then they cannot be included in a partnership arrangement and their debt will be managed separately. You can still agree a partnership arrangement with the remaining partners that do satisfy the above conditions.