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 value company benefits for your employees.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
How we work with buyers and suppliers to improve the way technology is bought across government and the public sector.
Guidance about compensation to owners and occupiers of residential properties once a compulsory purchase order comes into force.
How to tax a beneficial loan arrangement for a director or employee.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
Find out about the legal background to expenses payments and benefits received by directors and employees.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions remedy (known...
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
'Defined contribution' and 'defined benefit' pension schemes - what they are and what you'll get from them
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Find out about the calculation of the company car benefit charge.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Tax and reporting rules for employers providing loans to employees
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Get a benefit advance if you've applied for a benefit for the first time and cannot afford to wait for the first payment
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.