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.
Check UK customs rules for private individuals who use a pleasure craft (like a yacht or other boat) for recreational use, or temporarily import one as a non-UK resident.
Use our guide to plan ways you can safely rediscover summer with your family.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This draft legislation will remove the VAT use and enjoyment provision for business to consumer (B2C) telecommunication services.
Details for owners, operators, and masters of vessels on inland waters, including categorisation, how to apply, safety requirements and best practice.
This MGN replaces MGN 538 (M), as amended.
Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.
Find out when transactions involving land and buildings are exempt from VAT.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
Lord Parkinson gave the keynote speech at the Arts and Humanities Research Council (AHRC) Impact Acceleration Award (IAA) policy meeting.
Find out about the registered dealers in controlled oil (RDCO) scheme.
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).