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 ways people can make certain decisions for you or do certain things on your behalf
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 which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Procurement options available from the Crown Commercial Service for the public sector.
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.