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
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 claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Working Tax Credit - how much money you get, hours you need to work, eligibility, claim, tax credits when you stop work or go on leave
What happens to benefits if you or someone in your family goes to prison or is on remand.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Pension Credit is extra money for pensioners to bring your weekly income up to a minimum amount - what you'll get, apply, eligibility.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
Information for developers and local planning authorities explaining statutory biodiversity credits, and the process of buying them.
Support for Mortgage Interest (SMI) helps homeowners on certain benefits pay interest on loans or mortgages - what you'll get, eligibility and how to claim.
Guidance on claiming Universal Credit if you're a student.
Help to understand debts and deductions taken from Universal Credit payments and who to contact about your debts and deductions if you're struggling financially.
If you’re coming to the UK, you’ll need to prove you have enough money to support yourself and any dependants in the UK.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out when transactions involving land and buildings are exempt from VAT.
Find out how the Rural Payments Agency (RPA) handles your personal data
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Get help with savings if you're on a low income (Help to Save) - how it works, what you'll get, eligibility, how it affects your benefits and how to apply online.
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.