We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
You can claim interest and debt recovery costs if another business is late…
The interest you can charge if another business is late paying for goods…
You can also charge a business a fixed sum for the cost of recovering a…
The role of the Government Debt Management Function (GDMF), the Government Debt Strategy, the Debt Functional Standard, and the the Debt Centre of Excellence
This briefing sets out HMRC's approach to collecting tax debts and customer support as the UK emerges from the COVID-19 pandemic.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as...
This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.
This Tax Information and Impact Note explains the new measure that will increase the amount of debt which can be recovered by coding it out.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).