Search all content on GOV.UK

Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks

• Overview

  If you sell a customer a product or a service, you need to give them an…

• Invoices - what they must include

  Your invoice must include: a unique identification number your company…

• Payment - obligations

  Your right to be paid You can set your own payment terms, such as…

What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.

• Updated: 17 September 2025

Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.

• Updated: 25 June 2025

Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.

• Updated: 3 November 2022

PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines

Collective (group) passports - who they're for, how to apply and how to get a collective passport changed

Find out which rates of exchange to use to work out the customs value of your imported goods if any invoice amounts are shown in a foreign currency.

• Updated: 3 November 2022

A patent registers your invention and lets you take legal action against anyone who makes, uses, sells or imports your invention without your permission.

Apply for asylum to stay in the UK as a refugee - eligibility, documents you need, how to apply, screening, asylum interview, help you can get, children

Using our Find and update company information service to follow companies and search company information for free.

• Updated: 30 November 2023