New HMRC figures show a dramatic increase in the Time To Pay (TTP) refusal rate, alongside a drop in demand and ongoing concerns about the way the service operates.
The percentage of TTP requests refused during the first quarter of 2011 was 9.3%, compared with 2009 and 2010 when the refusal rate was just 2.7% and 6% respectively.
HMRC have attributed this partly to changes in economic conditions and partly to the number of repeat applicants. Demand for TTP is at 40% of the level it was in 2009 and 61% of the level in 2010. The assumption is that reduced demand is down to reduced need. It is hard not to wonder whether the reduction may also be down to the general feeling that TTP will not be approved so why waste time?
HMRC told claims that the increase in the refusal rate is in part due to the high level of repeat requests. A spokesperson said: “Inevitably, if a business requires a second, third or fourth arrangement it is only right that we ensure that the requirement is purely temporary and not the result of a deeper problem”.
HMRC plays down any suggestion of any tightening of criteria, despite arguments to the contrary from within the accountancy community in recent months. Earlier this year business groups provided evidence of a harder line approach by HMRC and more recently the HMRC Working Together e-group discussed practical restrictions on getting agreements arranged. Several group members suggested that HMRC resourcing has been a major hurdle, in particular with problems getting through to the right people.
One user commented: “It appears they are swamped and the staffing appears to be too junior to make a decision. They seem to have little experience of dealing with a company”.
So with TTP becoming less and less available to businesses what alternatives are available?
Whilst temporary overdraft facilities may be available to some businesses, banks are generally reluctant to provide help unless existing borrowing is low and there is very strong asset backing within the business. Debt finance may provide more easily accessible cash, through solutions such as invoice factoring, and invoice discounting, where working capital is released against the debtor book to boost the business’ cash flow.
The problem with all these solutions is the long term commitment which is required, What if help is only required for a short period, for instance whilst the tax liability is being cleared?
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The cost of a single invoice factoring agreement is often much less than the penalties incurred by late payments.
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