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 work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
This collection brings together all documents relating to energy generation cost projections.
Highly experimental analysis showing how the lowest priced everyday grocery items have changed in price.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out more information on expenses, payments and benefits that are non-taxable.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
The costing transformation programme aims to improve the quality and use of costing information in the NHS, with patient-level costing and a single, national annual cost collection.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to use a multiphase optimisation strategy (MOST) to evaluate your digital health product.
Information on designs hearings including costs and how to appeal against an outcome.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
This collection groups together all the documents relating to the Single Source Cost Standards: Statutory Guidance on Allowable Costs
Guidance on getting an extra payment to help with the cost of living if you were entitled to certain benefits or tax credits in 2022.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.