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 about the tax avoidance arrangements used by some umbrella companies.
Register now to find out more about what you need to consider when starting a company.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Directives, regulations, policies and guidance relating to the procurement of supplies, services and works for the public sector.
Model articles of association for companies incorporated on or after 28 April 2013.
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).