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
The guide to VAT rules and procedures.
What you need to tell HMRC if you're a tax agent and your business is changing in some way.
Buy your rented home through the Right to Shared Ownership scheme: who can apply, how to apply, costs, paying rent, buying more shares, repairing and selling your home.
How to find export opportunities and overseas customers for your business on great.gov.uk: get help selling online overseas, get help from a trade specialist.
Guidance from the British Embassy on buying, renting or letting property in the United Arab Emirates.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Procurement options available from the Crown Commercial Service for the public sector.
Find out what to do if your agent asks you to authorise them using a link.
Find out if you need an agent services account (ASA) and an agent reference number to receive Income Tax or PAYE repayments for other people.
Information on freehold estates which are private and mixed tenure estates where shared areas are not owned or looked after by the local council.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Guidance for buyers and suppliers of cloud technology, digital outcomes, digital specialists, user research participants and labs.
How to use Method 5 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Register your client’s trust online if you’re a tax agent or adviser.
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
How to claim a VAT refund in the UK if you're established outside the UK.
Use the 'Authorising your agent (64-8)' form to tell HMRC that you give authorisation for someone to act on your behalf for individual or business tax affairs.
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.