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.
Guidance for prescribing vets on the use of the cascade.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
How VAT applies if you give or get sponsorship.
Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How to get VAT relief if you’re buying goods because of your disability.
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
If you're going back to university after studying previously or you're repeating a year, this can affect your student finance.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
How to claim the new merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support for accounting periods beginning on or after 1 April 2024.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to work out your adjusted net income and the circumstances when it can affect your tax liability.
We recognise that you and other members of your household might be experiencing additional stress, anxiety, or financial strains due to the current cost of living pressures. To help, we’ve created this guide on how to make sure you’re getting...
Use the online forms service or the postal form if your organisation is already registered and you need to tell HMRC about significant changes to your organisation including authorising an agent.
Find out about the VAT liability of insurance transactions and insurance related services.
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).