Certificate of Tax Deposit Scheme Closure

Certificate of Tax Deposit Scheme Closure

The Certificate of Tax Deposit (CTD) scheme closes on 23 November 2023 and HMRC are encouraging individuals or their representatives with remaining certificates to contact the HMRC CTD enquiries team with instructions for their use.

The scheme previously allowed individuals to deposit money with us and use it later to pay certain tax liabilities.

Tax-payers in ongoing litigation can convert funds equivalent to disputed liabilities, as a payment on account. This protects existing late payment interest cover. Individuals should contact the CTD Team with details of the ongoing litigation.  We will also require individuals to provide an instruction for repayment of any remaining funds.

HMRC have published guidance on actions to take, and how to contact Certificate of Tax Deposit scheme: enquiries – GOV.UK ( More guidance can be found at Pay your tax bill by Certificate of Tax Deposit – GOV.UK (

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