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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out if you need an Academic Technology Approval Scheme (ATAS) certificate to study in the UK.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Who can use the VAT Annual Accounting Scheme and how to apply.
How and when to calculate your Air Passenger Duty if you do not have exact figures.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How to get approval to use the Flexible Accounting System if you’re an agent, and how to use the system to pay customs charges on goods your client has imported.
A list of links to coronavirus (COVID-19) information provided by Ofqual-recognised awarding organisations.
How to check if your criminal record will affect your licence application, and the information you need to provide for our criminality checks.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Upper Tribunal Administrative Appeals Chamber decision by Judge Jones on 15 January 2024.
An SIA approved contractor is assessed every year, must inform us of significant changes to the company, and must use the ACS mark correctly.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Sections (20A.01 - 20A.16) last updated: April 2021.
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. Please fill in this survey (opens in a new tab).