Instalment scheme for deferred claims
The period of deferred payment under the temporary scheme because of the coronavirus situation is now over. The deferred claims must be paid in monthly instalments before the end of 2022.
The amount you owe has been split into equally large monthly instalments until 30 December, regardless of the size of the amount you owe. It’s not possible to change the payment deadlines and the size of the instalments.
If you owe both value added tax and taxes/employer's national insurance contributions, you have participated in two instalment schemes that you must pay separately.
If the stipulated payment deadlines are not met, the instalment scheme will be stopped. In this case, the remaining part of the claim must be paid immediately. If not, we have to begin enforced collection procedures.
If the instalment scheme is stopped, it cannot be restarted, even if you pay the defaulted instalments.
If you’re able to pay the claim fully or partially faster than what follows from the instalment scheme, you should do so. Interest on overdue payment will accrue for the claims during the whole instalment period. The interest on overdue payment is currently 8.5 percent.
The instalment scheme is an option for those who are still struggling to pay the claim by the deferred due date.
The claims will not be collected through debt collection proceedings in the instalment period, but interest on overdue payments will accrue until they are paid.
The instalment scheme does not prevent us from offsetting any payments you receive from the public sector during this period.
Unpaid claims will always be stated on your tax certificate.