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Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
Search reports on business payment practices: when invoices are paid, payment terms and practices.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
A collection of research papers looking at how late payments affect businesses.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
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