Accelerated payments and follower notices

Acquisitions subject to excise duty by non-taxable persons

Agent-dedicated line for tax debts

Bounced cheques

Breaches of regulatory provisions, penalty

Assessment of amount due

Assessment time limits and supplementary assessments

Generally

Confiscation order satisfying VAT liability

Credit transfer

Further seven days

Generally

De-registered persons

Deadline for cheque payments by post

Determination of appeal

Generally

Payment of interest non-deductible for direct tax purposes

Direct debit

Generally

Disputed, appeals precondition

Electronic

Extra seven calendar days

Forms of

Generally

Incentives

Mandatory

Use under other provisions

Electronic services supplied in member states, special accounting scheme

Estimates of VAT due

Failure to make

Default surcharge

Generally

Interest

Persistent, security

Faster Payment Service

Fee for payment

Generally

Internet payments by credit card

Telephone payments by credit card

Flexibility

Payment by direct debit

Proposed extra ways to pay

Further appeal

General provisions

Generally

Input tax

Late

Allowed

Default surcharge

Interest

Means of transport

Non-payment leading to winding-up order

Once only in respect of same supply

Output tax

Overpayment

Payment by cheque

Payment by reference to accounting periods

Payments on account

Payments on account scheme

Penalties for failure to pay VAT

– see Penalties

Persons liable

Returns

– see Returns

Principle of res judicata in legal proceedings

Refusal or neglect

– see also Distress

Scotland

– see Diligence

Reverse charge: carousel fraud

Set-offs

– see Set-off

Taking control of goods in satisfaction of debt

Time limits

Time-to-pay agreements