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Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
You can claim interest and debt recovery costs if another business is late…
The interest you can charge if another business is late paying for goods…
You can also charge a business a fixed sum for the cost of recovering a…
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.
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
You have 30 days from the date on the PAYE late penalty notice to pay or…
Set up a Direct Debit through your business’s HM Revenue and Customs…
You can pay your PAYE late payment or filing penalty directly using your…
You can make a bank transfer using Faster Payments, CHAPS or Bacs: from…
You can pay online. There’s a fee if you pay by corporate credit card or…
You can pay at a branch by cash or cheque. You’ll need to use the HM…
You can send a cheque by post to HM Revenue and Customs (HMRC). HMRC…
View your HMRC online account to see if your payment has been received -…
Use this form for payment of supplementary protection certificate annual fees (and additional fee for late payment).
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.
Find out about late payment penalties and how to appeal if you're an employer.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Ministers announce the introduction of legislation to tackle late payments and protect small businesses.
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