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
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
The guide to VAT rules and procedures.
How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Apply for a Skilled Worker visa (formerly a Tier 2 General work visa) if you’ve been offered a skilled job with a UK employer - eligibility, fees, documents, extend, switch or update, bring your partner and children, taking on additional...
Use form CF9 to give up your right to pay reduced rate National Insurance contributions, or to ask for evidence you're entitled to pay the reduced rate.
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact
Financial help if you're disabled - benefits, housing costs, council tax, vehicle tax exemption, TV Licence, motability schemes, VAT relief
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
Find out how interest is calculated and applied if you have a Plan 1 student loan, as well as previous interest rates.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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).