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
Legal rules for trustees when deciding whether to accept, refuse or return a donation.
Sets out the legal principles that govern charitable status and scope the Commission has for recognising new charitable purposes.
Guidance about working in collaboration with other charities.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Legal requirements and good practice guidance for Veterinary Practice Premises Inspections.
How to manage and review your charity's connection to a non-charity.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
Check the tariff classification for preparations put up for retail sale.
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.
How to tax a beneficial loan arrangement for a director or employee.
How charities can improve their impact on the environment and be energy efficient.
Immigration staff guidance on applications for a purpose not covered by the Immigration Rules.
How to tax employee expenses for entertaining clients.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Clarification for the interpretation of the new elements within the Veterinary Medicines Regulations (VMRs), as amended, relating to combating antimicrobial resistance (AMR).
How trustees, staff and volunteers can protect their charity from abuse by those encouraging extremism, terrorism or illegal activity.
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.