Phased Payment Arrangements (PPAs)

Failed payments and cancellation of PPAs

Your PPA will cancel automatically for any of the following reasons:

  • Your down-payment fails, that is, it is returned unpaid by your bank.
  • The second attempted deduction of your instalment fails.
  • You have three failed payments over the lifetime of your PPA (see note).


Due to the impact of COVID-19, the number of failed payments has been increased to ten from three, before automatic cancellation of the arrangement. 

Your PPA may be also be cancelled if you do not pay your current taxes as they fall due.

Next: Payment difficulties