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 how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.
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).