Our tax system should be efficient and fair. It should reward work and support aspiration. The government collects taxes to fund public services, and help families and individuals with targeted financial support.

Detailed guides

  1. Laundry allowance claims from Ratings and Other Ranks in the Ministry of Defence

    A new annual flat rate expense allowance for laundering uniforms has been agreed between HM Revenue & Customs and Ministry of Defence. Read more

  2. VAT: part-exchanges, barters and set-offs

    How to account for VAT on goods that you give away, exchange or offset. Read more

  3. VAT: lost, stolen, damaged or destroyed goods

    How you should account for VAT on goods that are lost, stolen, damaged or destroyed. Read more

  4. VAT: self-billing arrangements

    How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met. Read more

  5. VAT: instalments, deposits, credit sales

    How and when to account for VAT if you offer your customers different payment methods, like instalments and deposits, and how to reclaim VAT you've paid on your purchases. Read more