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.