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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.
Emily Cloke was British Consul General in Los Angeles from 2020-2024. She was the senior representative of the UK government in Southern California, Arizona, Nevada, Utah and Hawaii. In this role, she promotes trade and investment, scientific cooperation, tackling climate...
Emily Middleton is the Interim Director General for Digital Transformation within the Government Digital Service (GDS) at the Department for Science, Innovation and Technology ( DSIT ). She is responsible for catalysing cross-government digital transformation from within the Government Digital Service. This...
Emily joined the TRA as Investigations Delivery Director in January 2024. She is responsible for leading multidisciplinary teams delivering trade remedies investigations within the TRA. Emily has previously worked as a senior official specialising in international trade policy since 2016....
Ms Emily Maltman was appointed Her Majesty’s Ambassador to the Democratic Republic of the Congo and took up her appointment during April 2020. 2015 to 2020 Beirut, Head of Syria Overseas Network 2014 to 2015 Kinshasa, Head of Conflict, Stabilisation...
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 3.75% yesterday (18 December 2025).
Emily Summers joined the British High Commission team in June 2017. Before Botswana Emily was part of the Political Team at the British High Commission in Dhaka (July 2014 to May 2017) and Private Secretary to the Chief Operating Officer...
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