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.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out if you qualify for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
How to measure the cost per transaction on your service: calculations and reporting.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
Business expenses you can claim if you're self-employed
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
This user guide, template and glossary are discontinued since the launch of the new DefCARS on 15 March and are therefore for reference purposes only.
How to use a cost utility analysis to evaluate your digital health product.
How to use an economic evaluation to evaluate your digital health product.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Eastern Region Judge Prof R Abbey sitting on 23 August 2020
How to use a cost benefit analysis to evaluate your digital health product.
A beginner's guide on assessing whether a proposed housing project is financially viable.
How to tax living accommodation given to employees.
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).