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
How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.
Sets out process and expectations on planning performance and decision making.
Sections (20.01 - 20.10) last updated April 2024.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Tax credit overpayments - repaying tax credits, repayment methods, what to do if you cannot repay
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
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.
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.