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
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Find out about buying a home through shared ownership. Read about who can apply, costs, paying rent, buying more shares and repairing and selling your home.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
How to claim Corporation Tax relief for costs on R&D if you're a small and medium-sized enterprise (SME).
Pay your Simple Assessment bill. Check the tax calculation from HM Revenue and Customs (HMRC) and pay any tax you owe.
This guidance explains what the Community Infrastructure Levy is and how it operates.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
A quick way to locate the main cost judge decisions we refer to when making assessment decisions on LGFS and AGFS claims
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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 how to get the court to make a detailed assessment of your solicitor's bill if you think it's too expensive. Includes information from the withdrawn 'Bill of costs (SCCO)' guidance.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out when you can zero rate books and other forms of printed matter.
How to check your Simple Assessment: what to do if you think the figures used are incorrect, how to ask HMRC for a review, when to pay.
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).