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.
Tax and reporting rules for employers providing payments to cover loss of earnings
As an employer, you have certain tax, National Insurance and reporting…
If the lost-time payment only replaces an employee’s lost earnings, you…
If the lost-time payment is more than an employee’s lost earnings, you…
The following guides contain more detailed information: employment income:…
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
The Horserace Betting Levy Board (HBLB) is required to collect a statutory levy, known as the Horserace Betting Levy, from horseracing bookmakers and the Tote successor company which it then distributes for the improvement of horseracing and breeds of horses...
What happens if your company cannot pay its debts and is given a court judgment, statutory demand or winding-up order by your creditors
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Claim compensation if your employer is insolvent and you were not paid for your notice period
The rules for working on Sundays, opt in, opt out arrangements, rules for shop and betting shop workers
Log in to your HM Revenue and Customs (HMRC) online account and file your General Betting Duty, Pool Betting Duty or Remote Gaming Duty returns
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
Company director disqualified and ordered to pay compensation after Bounce Back Loan misconduct
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).