I've just been refused a (repeat) time to pay arrangement on behalf of a client because dividends have been paid in the year.
Apparently it has always been policy to refuse time to pay arrangements where "non-contractual" dividends are paid in the year - I've never come across this before in the past, but HMRC insist the payment of dividends leads to an instant refusal - apparently I've been "lucky" to get previous requests through (which must number about 20 over the period it's been available)
Has anyone had similar problems?
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Yep
although I think it has perhaps developed as an appraoch over time but certainly I have been aware of clients being turned down back to last September.
Has been their view for a while AFAIK
From the Debt Management Manual
DMBM800500 - Considering TTP requests