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 VAT place of supply rules if your business sells digital services to private consumers.
This guide is to help you and your business understand how to ensure that content on your service is appropriate for children.
This action plan sets out commitments by the industry and government to address harms associated with paid-for online advertising.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
Call for evidence on the effective application and enforcement of advertising standards relating to content and placement online
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.
Advice on planning appeals and the award costs.
New rules to crack down on illegal ads, influencer scams and protect children online
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.
The Ministry of Defence (MOD) is committed to making it easier for new, innovative, and smaller businesses to enter the defence supply chain.
Buy or get someone's permission to use a patent, trade mark, design or work under copyright
Use form C88 (status) as proof of authorisation to import or export for the country of destination.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
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).