Acceptance of property in satisfaction of

Generally

Historic buildings

Interest on tax

Land

Objects associated with a building

Works of art

Adjustments or repayments

Administration actions

Blocked foreign assets

Certificates of discharge

Direct payment scheme

Due date

Instalments

Generally

Interest on

Option to pay by

Property qualifying

Sale of instalment option property

Interest on

Generally

Instalments

Liability for

Mistake of law

Penalties

– see Penalties

Purchase by company of own shares

Transfer within seven years before death

Unpaid tax, HMRC's charge

Disposal of property to purchaser for value

Imposition of charge