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
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences.
Provides clarity on the need for sustainability appraisal and strategic environmental assessment in relation to plan development.
Find out about group and divisional VAT registration and the forms you should use to apply.
How to provide evidence of your UK residence if we can’t confirm this through an automated check of UK tax and some benefits records.
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
What to do if your guest will be temporarily absent from your accommodation.
Income Support is extra money to help people on a low income or none at all - rates, eligibility and how to claim
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
How to apply for a document to travel outside the UK if you're not British and you cannot use or get your own national passport.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
Guidance on finding work, claiming benefits, managing debts and pensions if you’re being made redundant.
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.
Advice and guidance for healthcare practitioners on the health needs of migrant patients.
National Insurance contributions you can choose to pay when you have a gap in your National Insurance record.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
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.