We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about tax charges on scholarships.
Find out more information on calculations for the taxation of beneficial loan arrangements.
To help you protect, manage and enforce your intellectual property (IP) rights in Philippines.
Information about opinions requests we have received this year.
You can make observations on the patentability of a published patent application.
The Work and Opportunities for Women (WOW) programme is a flagship programme funded by UK’s Foreign, Commonwealth & Development Office (FCDO).
If you’re coming to the UK, you’ll need to prove you have enough money to support yourself and any dependants in the UK.
Advice for medical professionals to follow when assessing drivers with psychiatric disorders.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Information for British citizens moving to or living in Germany including guidance on residency, healthcare and driving.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
For Level 3, Level 1/2 and Level 2 vocational and technical qualifications (VTQs) used for progression and taken alongside or in place of A-levels and GCSEs.
Find out about our Direct Lending Facility: its benefits, eligibility criteria and how to apply.
‘Bona Vacantia’ means vacant goods and is the name given to ownerless property, which by law passes to the Crown. The Treasury Solicitor acts for the Crown to administer the estates of people who die intestate (without a Will) and...
Guidance on tax compliance. Including compliance checks, disputes, non-payment, fraud, reporting tax evasion and declaring offshore income.
BBB works with the Department for Business and Trade .
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.