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.
Use this service to send your Lottery Duty return to HMRC.
Sign in to Intrastat, eBTI and New Export System and other excise, import and export services
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Rules for online and distance selling for businesses
Use this service to submit your Bingo Duty return to HMRC.
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
A research paper from the ICO
Find out about Lottery Duty, how the duty is charged and who has to pay.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
This guide is to help you and your business understand how to ensure that content on your service is appropriate for children.
If you manage an online platform that allows user generated content, these 7 steps will help you keep your business and your users safe.
The CMA is carrying out a market investigation in respect of the supply of mobile browsers and browser engines, and the distribution of cloud gaming services through app stores on mobile devices in the UK.
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).