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 how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Chargepoint and infrastructure specifications and claim guidance for electric vehicle chargepoint and infrastructure grants.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Guidance on getting an extra payment to help with the cost of living if you were entitled to certain benefits or tax credits in 2022.
Fees guidance: explains planning related fees and the method of calculating them.
Government incentives for CHP schemes
Find out about group and divisional VAT registration and the forms you should use to apply.
What happens if you underpay import or export duties and who is responsible for the debt.
You can apply for student finance as a mature student. Find out what funding is available and how to apply.
Get help and extra support when dealing with HMRC if you have additional needs - for example you have a disability or health condition, if English is not your first language or if you’re experiencing domestic abuse or financial hardship.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to report expenses and benefits you provide to employees or directors.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Guidance on getting extra payments to help with the cost of living if you’re entitled to certain benefits or tax credits.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
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.