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.
Guidance for UK businesses on rules for selling services to Portugal.
Guidance for UK businesses on rules for selling services to Spain.
Documents, certificates, letters and notes available from British consulates in Brazil.
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
Upper Tribunal Administrative Appeals Chamber decision by Judge Brunner on 3 May 2024.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
How someone in Switzerland can get documents legalised, witnessed or certified, take an oath, make an affirmation or affidavit and obtain informative notes.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Guidance for UK businesses on rules for selling services to Lithuania.
Guidance for UK businesses on rules for selling services to Romania
Documents, certificates, letters and notes available at the British consulate in Argentina.
Guidance for UK businesses on rules for selling services to Italy.
Guidance for UK businesses on rules for selling services to the Czech Republic.
Guidance for UK businesses on rules for selling services to France.
See the minimum requirements for services for offenders, defendants, victims and courts.
Guidance for UK businesses on rules for selling services to Latvia.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
FCO Services was part of of the Foreign & Commonwealth Office (FCO), operating commercially as a Trading Fund to deliver secure, trusted services worldwide.
Guidance for UK businesses on rules for selling services to Sweden.
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).