Deirdre has a PPA with Revenue.
Her instalment payment was due on 6 November 2020. She did not have the funds in her account to pay the instalment and so the payment failed.
Deirdre received a ROS notification of the failed payment advising that a second attempt to collect the instalment would be made on 27 November. As her business was badly affected by the COVID-19 pandemic, she knew she would not have the funds to meet this payment. If she misses the second attempt at collection, her PPA will cancel.
Deirdre applies for a payment deferral on ROS before 26 November, to prevent the PPA from cancelling.