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
How to tax company mobile phones given to employees.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
What the retirement of analogue phone lines, also known as the Public Switched Telephone Network (PSTN), means for you.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Service providers or government departments installing networking technologies in government shared buildings, known as hub buildings.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
OFT closed case: Completed acquisition of Onetel by the Carphone Warehouse Group plc
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).