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
What qualifies as ordinary commuting and private travel for tax purposes.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Case study from Fairly AI.
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
Apply to register a rent and fair rent increases.
How to make sure your business’ terms and conditions are fair, and avoid unfair contract terms
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Upper Tribunal Administrative Appeals Chamber decision by Judge Markus KC on 18 July 2023.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out how much rent can be charged for a registered regulated tenancy property.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
The Rent Officer's determination of the rent to be registered for the tenancy.
How we will approach consumer regulation from 1 April 2024.
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).