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
Register to vote Register by 18 June to vote in the General Election on 4 July.
If you have a long-term mental health condition you may be considered disabled under the Equality Act 2010
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
What driving instructors should do to carry out realistic mock driving tests, including what needs to be in the test, assessing faults and recording the result.
How have individuals spent their time in reduced COVID social distancing measures? How does time spent on different activities differ between lock down (28th March to 26th April 2020) and post lock down (5th September to 13th September 2020)? Is...
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How to tax a beneficial loan arrangement for a director or employee.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Formerly part of M18, how to prepare and interpret analytical quality control (AQC) charts to verify the performance of your monitoring method.
How to change, revoke or transfer your licence, including if the licence holder dies or becomes bankrupt and find out when changes can be enforced.
Using an ecological momentary assessment to evaluate your digital health product.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
The adoption of the Sustainable Development Goals (SDGs) has given a new urgency to efforts to confront deficits in employment
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43
Prime Minister Rishi Sunak's statement on today's inflation statistics.
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).