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.
Media Minister Julia Lopez's speech to the Digital Television Group summit
Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.
Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
The guide to VAT rules and procedures.
A Contract for Difference (CfD) is a private law contract between a low carbon electricity generator and the Low Carbon Contracts Company (LCCC), a government-owned company.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out when transactions involving land and buildings are exempt from VAT.
The BBC (British Broadcasting Corporation) is a British public service broadcaster. Its main responsibility is to provide impartial public service broadcasting in the UK, Channel Islands and Isle of Man. BBC is a public corporation of the Department for Culture,...
Guidance on broadcasting sentencing hearings by the media and the Crown court (Recording and Broadcasting) Order 2020.
Find out if you qualify for Children's Television Tax Relief for Corporation Tax and what you can claim.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How VAT applies if you give or get sponsorship.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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).