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
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges aren’t exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
Guidance for businesses explaining the rules on payment surcharges.
Fees guidance: explains planning related fees and the method of calculating them.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.
Fees, expenses, contractual terms and administrative procedures for panel counsel, clerks and their chambers.
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
What the fees are, when you do not need to pay, get help to pay and fee reductions or refunds.
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.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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
How to report expenses and benefits you provide to employees or directors.
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.