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.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Find out about our Direct Lending Facility: its benefits, eligibility criteria and how to apply.
How to tax a beneficial loan arrangement for a director or employee.
Information on legal requirements and advice for British nationals buying or renting property in Spain.
Details of expired General Licences issued by OFSI.
Find out more information on calculations for the taxation of beneficial loan arrangements.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
In continuing solidarity with Ukraine, the UK, as a member of Ukraine’s group of bilateral creditors, has released a statement on extending the debt deferral for Ukraine.
This paper surveys a representative sample of microenterprises in urban Uganda
Traditional term for wine
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).