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
The Department for Business and Trade has announced the 10 SME winners of the 2024 Made in the UK, Sold to the World Awards.
Tax and reporting rules for employers providing bonus payments to employees
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Draft guidance for offshore wind projects on monitoring the implementation of Sustainable Industry Rewards and minimum standards.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
This research compares Accumulated Lifetime Total Reward for different occupational groups both before and after the 2015 public sector pension reforms.
The draft allocation framework sets out the rules for the Contracts for Difference (CfD) Sustainable Industry Reward and the eligibility requirements applicants must satisfy.
This applies to investment managers in receipt of performance-linked rewards.
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).