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

Bank giro/Girobank

Bank payroll tax

BillPay service

Budget Payment Plans

Business Payment Support Service

Capital gains tax

Generally

Instalment payments

Late payment penalties

Cheque payments

Cheque payments, when made

Close companies loans to participators

Collection of unpaid tax

Court proceedings

Distraint or diligence

Powers of collectors

Corporation tax

Business Payment Support Service

Difficulties in paying

Due date

Due dates

Groups of companies

Instalment payments

Managed payment plans

Method of payment

Overpaid/underpaid, interest on

Penalties

Quarterly instalment payments

Recovery of overpaid tax

Repayment claims

Corporation tax, due and payable dates

Correction of errors

Credit cards, fees

Generally

Debit or credit cards

Deferment of SDLT

Deferred, contract with

Direct debit

Direct payment scheme

Directions

Due dates

Effective date of payment for interest purposes

Electronic funds transfer

Enforcement

Diligence

– see Diligence

Distress

– see Distress

Distress and diligence

– see Distress

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

Groups of companies corporation tax

Income tax

Generally

Late payment penalties

Income tax self-assessment

Inheritance tax

Due dates

Generally

Instalment option

Instalments, by

Overdue or overpaid, interest on

Property in lieu of

Time for

Unpaid tax, charge for

Instalment payments

Instalment payments, property income

Instalments

– see also Instalment payments

Businesses

Companies

First instalment

Interest

Land

Late payments

Sale of property

Shares

Ten equal yearly

Woodlands

Interest on overdue/overpaid tax

– see 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

Internet

Internet, fees for payment by

Land transaction returns

Liability of purchaser

Online or by post

Late payments

Interest

Penalties for

Liability

Partnerships

Limited to liability

Lloyd's underwriters

Generally

Managed payment plans

Application

Balancing of instalments

Manufactured overseas dividends

Methods

Non-resident entertainers and sportsmen

Non-residents income from land

On account

Overpaid, claim for relief

Overpayments

PAYE

– see PAYE

Penalties

– see Penalties

Personal representatives by

Petroleum revenue tax

Post office

Postal payments

Postponement of tax pending appeal

Postponement pending appeals

Potentially exempt transfer chargeable

Property in lieu

Reasonable excuse for failure to pay

Refusal of grant of representation where tax unpaid

Repayment

Self assessment

Self-assessment

Settled property, interest on

Subcontractors in the construction industry

Summary application to High Court

Tax deposit certificates

Telephone banking

Telephone payments, fees

Threshold

Time for

Transfers to settlements without interests in possession

Transfers within seven years of death

Treasury powers to change legislation

Trust beneficiaries

Trustee obligations

Trustees

Underpayments

Carelessness leading to loss of tax

Generally

Information

Proceedings for recovery of

Time limits for proceedings

Value added tax