HMRC

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Interest HMRC make charges for late payment but you may not be aware that they will also pay interest on any advance payment of Corporation Tax for example. Call your local HMRC office for details.  Advice from Business Link 
Payments Be aware that HMRC are no longer a preferential creditor and may demand full payment or commence legal action earlier than in years past.  Advice from Business Link 
R&D Tax Credits A short guide is published here R&D Tax Credits 
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