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.
Tax and reporting rules for employers providing entertainment for clients
As an employer covering the costs of your employees providing…
What to report and pay depends on the type of entertainment and who…
Information on whether you need approval to put on certain types of regulated entertainment.
How to tax employee expenses for entertaining clients.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out how to account for VAT on entertainment provided by your business.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 23 May 2024.
Find out if you need a licence to show films - public screenings, using film in schools, choosing a licence, penalties for breaching copyright
Find out which country’s VAT rules to use when supplying services abroad.
This series brings together all documents relating to Entertainment Licensing statistics
Find out how SIA licensing applies to shopping centres and retail outlets.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
An update from the government on industry-led measures to improve player protections with regards to loot boxes in video games.
Provides guidance on planning for retail and other town centre uses.
Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
Apply for a Temporary Work - Creative Worker visa to work in the UK in the creative industry - eligibility, extend, bring your family.
You usually need a licence from PPL PRS to play live or recorded music in public - includes playing background music at your business, and staging live music or theatre productions.
Using our Find and update company information service to follow companies and search company information for free.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
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).