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.
Get a message (telegram) from the King and the Queen Consort - birthdays and anniversaries that qualify, documents you need.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You don’t have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges aren’t exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Find out when you can zero rate books and other forms of printed matter.
Identity cards have been scrapped - what to do if you still have one, biometric residence permits, identity cards for foreign nationals
How to provide evidence of your UK residence if we can’t confirm this through an automated check of UK tax and some benefits records.
Who needs to use a tachograph and exemptions; digital and analogue tachographs; guidance for goods vehicles, passenger carrying vehicles (PCVs) and light vehicles
Apply to drive an HGV, bus or coach professionally for up to 12 months before taking all the qualifying tests if you’re doing certain training courses.
The credit card sales campaign is an opportunity open to individuals and companies in business.
We are here to make digital government simpler, clearer and faster for everyone. GDS is part of the Cabinet Office .
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
FCDO travel advice for Iraq. Includes safety and security, insurance, entry requirements and legal differences.
FCDO travel advice for Ghana. Includes safety and security, insurance, entry requirements and legal differences.
Website of Cumberland Council
When charities can trade, tax rules and when to trade through a separate company.
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.
Resources for individuals and organisations to download to support buying toys safely this Christmas.
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).