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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…
Statutory demands are a formal way of asking for a debt to be paid - get the forms to send, cancel or set aside a statutory demand.
You can make a statutory demand to ask for payment of a debt from an…
Choose the form you need, fill it in and deliver (‘serve’) it to the…
You must deliver (‘serve’) the statutory demand form by: giving it to the…
If you do not agree with a statutory demand you’ve been given, you can…
Contact the Insolvency Enquiry Line for information about delivering and…
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
This briefing explains what individuals and businesses should do if they cannot pay what they owe to HMRC.
Residential Property Tribunal Decision of Judge Dutton on 8 June 2021
Southern Region, Judge J Dobson on 2 September 2021
This tax information and impact note affects individuals and businesses who have debts of over £1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
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 Data Usage Agreement between HMRC and Scottish Courts and Tribunal Services for debt collection was approved and put in place in 2023.
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