Interest and tax payments
HM Revenue & Customs charges interest on underpayments of tax, and pays interest (repayment supplement) on overpayments. The rate of interest paid on overpaid tax is lower than the rate charged on underpayments, and interest rates are adjusted frequently in line with commercial interest rates.
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Business
- Business start-up
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- Companies Act 2006
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- Buying a company 'off the shelf'
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