Some updates to guidelines for Phased Payment Arrangements

Revenue has updated the Tax and Duty Manual that provides guidelines for Phased Payment Arrangements (PPAs) as follows: 

• The debt warehousing link has been updated to include payment options for warehoused debt repayments (paragraph 2). 

• Completion of the ePPA1 form is a mandatory requirement for all PPA applications. Paragraph 4 sets out changes to supporting documentation required to be uploaded with the application, depending on the value of debt is outlined. 

• Personal Insolvency Arrangements guidance has been updated to reflect current work practices (paragraph 14).  

• The letter to Personal Insolvency Practitioner, previously at appendix 5, has been removed as it is no longer in use.