Over 90 per cent. of the value of tax that has become due under Time to Pay arrangements agreed through the Business Payment Support Service launched in November 2008 is being paid in line with agreed instalments. HMRC does not collect information on repayment of arrangements broken down by size of business.
Where businesses are struggling to meet their payments they are able to renegotiate an existing arrangement provided that HMRC believe the business is likely to be able to pay the tax due if given more time. All requests continue to be assessed on the same basis and there has been no change in HMRC's policy on offering Time to Pay in such circumstances.
Information about the number of businesses requesting extensions of their Time to Pay arrangements could currently be provided only at disproportionate cost, but it is intended to compile data in due course.