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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Find out how to pay Air Passenger Duty.
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Overtime law - what is overtime, overtime pay, employee rights, part-time workers and time off in lieu
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
Find out how to pay Aggregates Levy and the time it takes for payments to reach HMRC.
How to pay a Self Assessment late filing penalty or late payment penalty by Direct Debit, bank transfer, credit card, cheque or at a bank or building society.
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.
How to pay your annual tax on enveloped dwellings (ATED) and related Capital Gains Tax.
How to pay your VAT bill - including online by card or Direct Debit, from your bank with HMRC’s bank details, by standing order or at your bank or building society.
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Search reports on business payment practices: when invoices are paid, payment terms and practices
How to report expenses and benefits you provide to employees or directors.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
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).