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
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
If you sell a customer a product or a service, you need to give them an…
Your invoice must include: a unique identification number your company…
Your right to be paid You can set your own payment terms, such as…
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
How to make a payment to MHRA by credit or debit card or a bank transfer.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
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.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
Expecting your first student finance payment? We’ve got you covered!
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Find out if you’re eligible for delinked payments, how they’re calculated and when you’ll receive them.
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
How to register and update your personal, business and land details on the Rural Payments service.
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).