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How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.

• Updated: 15 January 2026

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…

Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.

• Updated: 25 January 2023

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

Apply for a Minister of Religion visa (T2) if you've been offered a job in a faith community - eligibility, extend or switch, knowledge of English, bring your family

Tax and reporting rules for employers covering the costs of subscriptions and professional fees

Apply for a Temporary Work – Government Authorised Exchange (GAE) visa for work experience, training, research or fellowship - eligibility, extend or switch, family members

Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.

Apply for a Temporary Work - Religious Worker visa to do religious work in the UK - getting sponsored, fees, eligibility, family members.

How to account for VAT on vehicles and fuel you use for your business.

• Updated: 19 December 2024