Interest on overdue tax
Accrued income scheme, default interest
Advance corporation tax
Assessments affected
Bank payroll tax
Capital gains tax
Change in company ownership
Company payments, income tax on
Corporate venturing scheme
Corporation tax
Arrears due to exchange restrictions, remission of interest
Generally
Groups, surrender of tax refund
Instalment payments
Loan relationships
Death of taxpayer
Deduction of tax at source
Disallowance of relief
Discovery assessments
Due date until payment
Effect on reliefs
Effective dates of payment
Bank giro/Girobank
Cheque payment
Electronic funds transfer
Generally
Handed in payments/postal payments
Estates in administration
Exchange restrictions, remission relating to
Generally
Income tax
Generally
Self-assessment
Inheritance tax
Acceptance of property in satisfaction of interest
Generally
Instalments
Transfers reported late
Judicial review
National disasters, waiver of interest and surcharges
Payable gross
PAYE
Payments on account
Rates
Recovery
Reliefs, effect of
Repayments
Self-assessment
Small amounts of interest
Sums due to HMRC
Time-limit for commencement of proceedings, Scotland