your client must not have any other debts the Time to Pay arrangement must be set up within 35 days from the date the liability was due the debt must not include penalties or specified charges. all returns must have been submitted.
All eyes on December 2023, with HMRC's IR35 response to the PAC The government agreed in September 2022 with PAC’s recommendations and the target implementation for this is December 2023. That’s too late unfortunately for UKRI and many others in the public sector. Interestingly,although the...