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.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out if you can claim relief from Stamp Duty Land Tax when buying land or buildings in a Freeport or Investment Zone special tax site in England.
How much PE and sport premium funding schools will receive for the academic year 2023 to 2024 and advice on how to spend it.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
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.
This Tax Information and Impact Note is about special purchase share schemes.
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
Current issues relating to imports and exports of animals and animal products.
Special educational needs and disabilities (SEND) - support your child can get at school and how to apply for an education, health and care (EHC) plan
Information about the Personal Injury Discount Rate review 2024.
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.