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.
Information for colleges, training organisations and employers about advanced learner loans.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Even the best-run business can face unexpected challenges and solvency issues. It's important you recognise the signs and understand your duties as a director.
Apply for a refugee integration loan if you're over 18 and you're either a refugee, you've been given humanitarian protection or you're the dependant of a refugee or someone who's been given humanitarian protection - what you'll get, how you're...
Use the online service or an email to apply for advance of statutory parental, paternal, adoption and maternity pay.
Find out how much money you need to get a Student or Child Student visa, and how to prove you have the money.
International co-operation for export credit financing, how UK Export Finance works with the OECD, the EU, the Paris Club and the Berne Union.
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
How an innovative funding mechanism is saving lives by speeding up the availability of vaccines and making them affordable.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Application form CH2: enter an obligation to make further advances.
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.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Tax and reporting rules for employers providing loans to employees
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Acting as an attorney - duties, including registering a lasting power, starting to act, gifting, handling disputes and replacement attorney responsibilities.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
The process to repay all or part of your Help to Buy: Equity Loan, using your own money or other private funds.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
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).