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
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Find out what amount of tax relief your employee is entitled to for business journeys.
Check which Air Passenger Duty rates apply for years earlier than the current year.
Where you’ll find clean air zones, how to check if you’ll need to pay a charge and create a business account, and what support or exemptions are available.
Find out about the National Insurance contributions rules for employee travel expenses.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Check if you need to register, send returns and pay Air Passenger Duty.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
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).