Revenue eBrief No. 205/23
03 October 2023
Guidelines for Phased Payment Arrangements
Tax and Duty Manual Guidelines for Phased Payment Arrangements has been amended as follows:
- Paragraph 2 - Summary - Debt Warehousing link has been updated to include payment options for warehoused debt repayments.
- Paragraph 4 - Phased Payment Application - Completion of the ePPA1 form is a mandatory requirement for all applications. Changes to supporting documentation required depending on the value of debt is outlined.
- Paragraph 14 - Personal Insolvency Arrangements - has been updated to reflect current work practices.
- Letter to Personal Insolvency Practitioner, previously at Appendix 5, has been removed as it is no longer in use.