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 about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
When and how to register if you are discharging small quantities of substances for scientific purposes as part of a groundwater tracer test or remediation scheme.
For waste operators and exporters classifying some waste electrical and electronic equipment (WEEE) devices, waste components, and wastes from their treatment.
How responders can reduce the risk of communications disruption during emergencies by using ResilienceDirect, HITS and Telecoms Sub-Groups.
Find VAT technical guidance.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Formerly part of M18, technical guidance for industrial plant operators (and their contractors) who monitor effluent discharges to water and sewer.
Advice for British people with mental health needs, and their families and carers, while travelling or living abroad.
Guidelines on the acceptance of pleas and the prosecutor's role in the sentencing exercise (revised 2009).
Sets out method for assessing housing and economic land availability.
Check someone's immigration status, and that they can access services like the NHS and benefits in the UK
Guidance and responsibilities of the UK's National Reference Laboratory (NRL) for food microbiology.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
How much PE and sport premium funding schools will receive for the academic year 2023 to 2024 and advice on how to spend it.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
A Guide for Employers and Employees to the role of the Central Arbitration Committee (CAC) for these regulations
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).