Payment of tax
Acceptance of property in satisfaction of tax
Account, on
Credit
Gas banking schemes
Obligation to pay
Penalties
Prescribed form
Repayment following appeal
Statement
Tax deposit certificates
Transfer of interests
Adjustment of SDLT
Administration actions
Application to defer payment
Contingent or uncertain consideration
Generally
Arrangements satisfactory
Bank giro/Girobank
Bank payroll tax
BillPay service
Budget Payment Plans
Business Payment Support Service
Calculating of deferrable amount
Capital gains tax
Covid-19 time to pay arrangement
Dates for gains reported on land and property
Generally
Instalment payments
Self-assessment dates for payment 2018 to 2021
Certificates of tax deposit, interest rates
Cheque payments
Cheque payments, when made
Collection of unpaid tax
Court proceedings
Powers of collectors
Compliance failures
Coronavirus support scheme time to pay arrangement 2018 to 2021
Corporation tax
Due and payable dates
Due date
Groups of companies
Instalment payments
Large companies instalment payments
Method of payment
Overpaid/underpaid, interest on
Penalties
Correction of errors
Credit cards, fees
Generally
Debit or credit cards
Deferment application
Deferment of SDLT
Deferred, contract with
Direct debit
Directions
Due dates
Capital gains tax
Corporation tax
Income tax
Inheritance tax
Effective date of payment for interest purposes
Electronic funds transfer
Enforcement
Diligence
Distress
Distress and diligence
Walking possession agreement
Walking possession agreements
Entertainers and sportsmen withholding tax
Error of law
Excess due on death within one/seven years
Following discovery assessment
Foreign field
Income tax self-assessment
Inheritance tax
Generally
Instalment payments
Instalment payments, property income
Instalments
Businesses
Companies
Early repayment
Election for
First instalment
Generally
Gifts with reservation of benefit
Hardship
Impact of election
Interest
Interest on
Land
Land and buildings
Late payments
Option to use
Penalties
Qualifying property
Sale of property
Shares
Shares and securities
Ten equal yearly
Woodlands
Interest
Interest on tax unpaid
Date for which interest runs
Excess tax on transfers within seven years of death
Inheritance (Provision for Family and Dependants) Act 1975
Instalments
Late report of transfers
Political party liable
Rate of
Transfer to settlement without interest in possession
Waiver
When charged
Interim payments
Internet
Internet, fees for payment by
Land and buildings transaction tax (Scotland)
Land transaction returns
Liability of purchaser
Online or by post
Land transaction tax (Wales)
Late payments
Interest
Penalties for
Liability
Partnerships
Lifetime transfers
Limited to liability
Link with submission of returns
Lloyd's underwriters
Managed payment plans
Application
Balancing of instalments
Manufactured overseas dividends
Non-resident entertainers and sportsmen
Non-residents income from land
On account
Overdue tax
Interest
Penalties
Overpaid, claim for relief
Overpayments
PAYE
Penalties
Personal representatives by
Petroleum revenue tax
Post office
Postal payments
Postponement pending appeals
Potentially exempt transfer chargeable
Probate (condition for)
Property in lieu
Reasonable excuse for failure to pay
Refusal of grant of representation where tax unpaid
Registration of land transactions
Repayment
Self-assessment
Settled property, interest on
Stamp duty land tax
Subcontractors in the construction industry
Summary application to High Court
Tax planning
Telephone banking
Telephone payments, fees
Threshold
Time for
Transfers on death
Transfers to settlements without interests in possession
Transfers within seven years of death
Trust beneficiaries
Trustee obligations
Trustees
Uncertain consideration
Underpayments
Carelessness leading to loss of tax
Generally
Information
Proceedings for recovery of
Time limits for proceedings
Varying deferral request
WRA guidance