Keep and maintain your gross payment status
- 3 steps
Enforced by
What's here
3 practical guides · 3 journeys
Walkthroughs that take you from a real business situation to compliance.
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
Finance Act 2004 2004 Primary Act
Find other UK business legislation with related guidance.
Learn more about the bodies that enforce this legislation.