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