Guidelines for Phased Payment Arrangements

Revenue eBrief No. 011/20

Guidelines for Phased Payment Arrangements

The Tax and Duty Manual Guidelines for Phased Payment Arrangements has been updated to reflect changes arising from the implementation of the Debt Management Services System (DMS).

Key changes made relate to the application and payment processes involved.

Paragraphs have been renumbered as a result of these changes.


2.2 Revenue will assist in dealing with tax payment difficulties by agreeing to PhasedPayment Arrangements in appropriate cases, provided that

  • the liabilities are fully quantified,
  • there is early, positive and honest engagement by the taxpayer, and
  • the fundamentals of the underlying business are sound.