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How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
This tax information and impact note is about changes to Corporation Tax (CT) instalment payments for very large companies.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
How the Buyer Credit Facility works, its benefits, eligibility and how to apply.
Steps SMEs can take when bidding for government contracts so they can compete with larger companies.
This guidance explains what the Community Infrastructure Levy is and how it operates.
What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn...
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
Get a refund or interest if your company pays too much Corporation Tax or pays it early
How to repay a student loan or grant you are overpaid by mistake, for example if your income or course changes or you leave your course early.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
The process to repay all or part of your Help to Buy: Equity Loan, using your own money or other private funds.
How to repay your Help to Buy: Equity Loan, either in full or in part, when you remortgage your home.
Apply for a Very High Cost Case (VHCC) contract.
How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Don’t include personal or financial information like your National Insurance number or credit card details.
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