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Late commercial payments - interest and debt recovery costs you can charge businesses for late payments

• When a payment becomes late

  You can claim interest and debt recovery costs if another business is late…

• Interest on late commercial payments

  The interest you can charge if another business is late paying for goods…

• Claim debt recovery costs on late payments

  You can also charge a business a fixed sum for the cost of recovering a…

How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.

• Charging VAT

  All VAT-registered businesses should now be signed up for Making Tax…

• When not to charge VAT

  You cannot charge VAT on exempt goods or services. If you buy or sell an…

• VAT on discounts and gifts

  There are different rules for charging VAT on discounts, gifts and free…

• Reclaim VAT on business expenses

  You can reclaim VAT on items you buy for use in your business if you’re…

• Keeping VAT records

  HM Revenue and Customs (HMRC) may check your records to make sure you’re…

Minimum technical specification for manufacturers of chargepoint units for commercial properties covered by OZEV chargepoint grant schemes.

• Updated: 30 April 2025

How the Workplace Charging Scheme works, responsibilities for installers and how to make a claim.

• Updated: 7 October 2024

Guidance for installers about the OZEV electric vehicle chargepoint and infrastructure grants

• Updated: 21 February 2025

Apply for an electric vehicle chargepoint grant or an electric vehicle infrastructure grant if you rent out, lease or manage a residential or commercial property in the UK.

Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.

• Updated: 27 February 2025

Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.

• Updated: 31 May 2019

The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers

Application form ACD: HM Land Registry approval of standard form of charge deed, and allocation of the official HM Land Registry reference.