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
What qualifies as ordinary commuting and private travel for tax purposes.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
What packaged goods are, how they are labelled, units of measurements used and compliance with weights and measures regulation.
How to provide enough storage and keep storage records of organic manures in a nitrate vulnerable zone (NVZ).
How to tax a beneficial loan arrangement for a director or employee.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Trading hours for retailers, restrictions on Sunday opening and public holiday opening in England, Wales and Scotland
How DHSC resolves disputes in health and social care when 2 or more local authorities cannot agree responsibility for meeting a person's eligible needs.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find out when transactions involving land and buildings are exempt from VAT.
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.
Statistics on the stationed location of all UK regular service and civilian personnel, and all international global locations.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Find out when you can zero rate books and other forms of printed matter.
How to move, store and trade duty-suspended and duty-paid excise goods.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
How we review the information landlords are required to send to us
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.