Payment of VAT
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
Persons liable
Returns
Principle of res judicata in legal proceedings
Refusal or neglect
Scotland
Reverse charge: carousel fraud
Set-offs
Taking control of goods in satisfaction of debt
Time limits
Time-to-pay agreements