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 how the supplementary charge is calculated on ring fence profits and when it must be paid.
This is a list of all the opinions the RPC issued in 2023 on Department for Transport measures
This notice provides guidelines for the Merchant Shipping (Special Measures to Enhance Maritime Safety) Regulations 2024. It covers the process for obtaining ship, Company and Registered Owner IMO numbers and explains the application procedure for a CSR.
Residential Property Tribunal Decision of Ms H C Bowers and Mr R Waterhouse on 23 March 2021
Guidance for businesses explaining the rules on payment surcharges.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out about repayment and remission of customs duties by HMRC and how to apply.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Online proforma registration and guidance for owners, operators and bareboat charterers registering merchant vessels under the UK flag.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
How to register a new charge at Companies House, or tell us about any you've paid off.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Find out when to exclude interest charges from the customs value and what evidence you’ll need if you’re an importer or clearing agent.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
A collection of active merchant shipping notices, published by the Maritime and Coastguard Agency (MCA).
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
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).