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.
ILR FileMerge helps you prepare a single Individualised Learner Record (ILR) file to upload to the Funding Information Service (FIS) or Submit Learner Data.
Use this form to merge registered trade marks with same owner, filing date and are for identical marks and are the same type of trade mark.
Transfer of engagements and amalgamations: guidance from the Certification Officer (CO).
Information on how the CMA investigated the merger, and how you can find out more.
If you’re a farmer, landowner or grower, you can request changes to your digital maps and register new land online. You can also transfer or remove land.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Consistent and standards-based comma-separated values (CSV) files help make data more effective and easier to share across government.
What is involved in regulatory judgements and gradings
What private maritime security companies (PMSCs) with a trade control licence must do when their circumstances change like leaving the sector or merging.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
How to link charities to make accounting and reporting easier.
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.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Benefit from your trade mark by licensing, mortgaging, selling, transferring ownership, merging and exploit by marketing.
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).