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Home / Simons-Taxes / Administration and compliance / Part A4 Returns, assessment and collection / Division A4.6 Collection of tax

Division A4.6 Collection of tax

Administration and compliance

Division A4.6 Collection of tax

A4.601 Collection of tax—overview
A4.602 Collection of tax on behalf of foreign revenue authorities
A4.605 Income tax and capital gains tax—due date for payment
A4.607 Corporation tax—due date for payment
A4.608 Other payments of tax
A4.609 Postponement of payment of tax
A4.610 Time to pay arrangements
A4.611 HMRC's authority
A4.611A Tracing debtors
A4.612 Demand and receipt
A4.613 Methods of payment
A4.614 Remission of tax
A4.614B Destinations for rewritten material
A4.615 Direct Recovery of Debts (DRD)—overview
A4.616 DRD—conditions
A4.617 DRD information notice
A4.618 DRD hold notice
A4.618A DRD—procedure following issue of hold notice
A4.618B Hold notice—objections and appeals
A4.619 Hold notice—penalties
A4.620 Interest on late payment of tax—overview
A4.621 Interest on late payment of tax—income tax and capital gains tax
A4.623 Interest on late payment of tax—corporation tax
A4.624 Interest on late payment of tax—corporation tax: large companies and very large companies
A4.625 Interest on late payment of tax—adjustment of interest charge
A4.626 Interest on late payment of tax—income tax on company payments
A4.629 Interest on overpaid tax and tax paid early—overview
A4.630 Interest on overpaid tax and tax paid early—income tax and capital gains tax
A4.632 Interest on overpaid tax and tax paid early—corporation tax
A4.633 Interest on overpaid tax and tax paid early—corporation tax: large companies and very large companies
A4.634 Interest on overpaid tax and tax paid early—corporation tax: credit interest for tax paid early
A4.634A Interest on overpaid tax and tax paid early—interest on unlawful ACT
A4.635 Certificates of tax deposit

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