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.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Applications and decisions made under Regulations 9, 10 and 12 of the Justification of Practices involving Ionising Radiation Regulations (JoPIIRR) 2004.
Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
Section last updated: September 2017.
Upper Tribunal Administrative Appeals Chamber decision by Judge on 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 23 March 2022.
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brannan on 07 August 2023
The Justification Coordination Committee (JCC) helps co-ordinate views on the regulatory justification process of the devolved administrations, the statutory consultees and other experts.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Upper Tribunal Judge Thomas Scott on 01 September 2023
Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 14 December 2023.
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).