Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many Time To Pay Agreements with (a) individuals and (b) businesses there were in each year since 2020; how many of those agreements have been (i) terminated and (ii) renegotiated since July 2024; and how many complaints about those agreements from (A) individuals and (B) businesses HMRC has received since July 2024.

HMRC publishes data on the number of customers in Time to Pay (TTP) arrangements as part of its quarterly performance updates, which can be found here: www.gov.uk/government/collections/hmrc-quarterly-performance-updates

Over 90% of TTP arrangements are completed successfully. There is a variety of reasons why a TTP arrangement might end before the agreed period; for example, a customer may fail to make their payments on time, the customer may pay the debt in full, or they may ask HMRC to “renegotiate” the TTP to include new liabilities becoming due or to reflect a change in circumstances. HMRC’s systems do not hold data on how many TTPs have specifically been “terminated” or “renegotiated”. “Renegotiated” TTPs are included in the overall published TTP figures.

Extracting the relevant information to confirm how many complaints HMRC has received about “terminated” or “renegotiated” TTPs since July 2024, broken down by individuals and businesses, would exceed the disproportionate cost threshold for Written Parliamentary Questions.